论企业所得税在环境税制中的“出场”逻辑及作用机制  

An Appearance Logic and Functional Mechanism of Corporate Income Taxation in Environmental Taxation

作　　者：王军[1] Jun Wang

机构地区：[1]国家税务总局所得税司,北京100038

出　　处：《国际税收》2017年第12期59-63,共5页International Taxation In China

摘　　要：党的十九大指出加快建立绿色生产和消费的法律制度和政策导向,建立健全绿色低碳循环发展的经济体系。长期以来,企业所得税在环境保护中的积极作用未见系统表述,在环境税制中的定位较为模糊。本文在分析我国环境税制现有格局的基础上,重点论述了经济新常态下企业所得税在环境税制中的出场逻辑和作用机制,为进一步研究环境税制提供一个新的方向和思路。The 19th CPC National Congress has pointed out that China will step up efforts to establish a legal and policy framework that promotes green production and consumption, and promote a sound economic system that facilitates green, low-carbon, and circular development. For a long time, there is no systematic presentation of the positive role of corporate income tax in environment protection, and the corporate income tax＇ s position in environmental taxation is unclear. Based on the analysis of the existing pattern of China＇ s environmental taxation, the paper focuses on the appearance logic and functional mechanism of corporate income tax in environmental taxation under the background of the new normal economic development, and provides a new direction and some new ideas for further research on environmental taxation.

关 键 词：企业所得税 环境税制 逻辑 机制 

分 类 号：F812.42[经济管理—财政学]