我国生态税收体系构建路径探索  

Research on the Path Exploration of the Ecological Tax System Construction in China

作　　者：刘志雄 黎亚男 LIU Zhixiong;LI Yanan(Sino-British College, Guangxi University for Nationalities, Nanning Guangxi 530006, China;Xingfa Gannan Grassland Maintenance and Construction Limited Company, Gannan Gansu 747200, China)

机构地区：[1]广西民族大学中英学院,广西南宁530006 [2]甘南州兴发草原维护与建设有限责任公司,甘肃甘南747200

出　　处：《生态经济》2018年第3期68-71,83,共5页Ecological Economy

基　　金：2013年国家社会科学基金青年项目“新形势下我国能源安全保障、环境保护与经济稳定增长的协同与政策优化研究”(13CJY044)

摘　　要：构建生态税收体系不仅是实现税收体系的环保要求，也是通过税收手段调节经济与环境问题使其健康发展的必经之路。文章从外部性理论与可持续发展理论分析了生态税收体系的构建，分析了现行税制下我国生态税收的现状及存在问题，并进一步探讨了完善生态税收体系的路径。我国需要调整现行税制，进行费改税，开征新税种，实施税款专项；我国也需要改革和完善生态税收优惠政策，循序渐进，试点征收，提高税收征管水平，真正构建生态税收体系以实现经济可持续发展。The construction of ecological tax system is not only the requirements of environmental protection to realize the tax system, but also the only way to regulate the economic and environmental problems through tax means to make it healthy development. This paper analyzes the construction of the ecological tax system from the externality theory and sustainable development theory, analyzes the current situation and the existing problems of ecological taxation under the current tax system of our country, and further discusses the path to improve the ecological tax system. Our country needs to adjust the current tax system, carry out the reformation from charge to tax, introduce new taxes, and implement special tax. Our cotmtry also needs to reform and perfect the ecological tax preferential policy, and gradually employ pilot collection, improve the level of tax collection and management, build an ecological tax system to realize economic sustainable development.

关 键 词：生态税收 生态税收体系 构建 

分 类 号：F062.2[经济管理—政治经济学]