我国生态税制建设的困境与出路——基于公平视角的分析  

The Predicament and the Way out of the Construction of China’s Ecological Tax System: An Analysis Based on the Perspective of Tax Equity

作　　者：倪国锋 NI Guofeng(Chinese Acdemy of Fiscal Sciences,Beijing 100142,China;Shandong Youth University of Political Science,Jinan Shandong 250103,China)

机构地区：[1]中国财政科学研究院 [2]山东青年政治学院

出　　处：《生态经济》2018年第8期212-215,共4页Ecological Economy

基　　金：山东省高校人文社会科学研究计划项目“基于供给侧的财政扶贫模式与绩效评价研究”(J16WE19);山东省软科学计划项目“山东省科技型中小企业自主创新软环境评价与优化研究”(2017RKB01275);山东省社会科学规划项目“‘互联网+’下中小企业纳税遵从成本影响因素研究”(16CJJJ22)

摘　　要：我国生态税制建设需遵循税收公平原则,注重全面权衡和协调政府、区域、企业及居民等不同社会主体的成本与收益,科学合理地处理生态环境保护与区域均衡发展的关系。区域发展不平衡、市场结构与价格机制不完善以及现行税制要素存在缺陷等问题严重制约着我国公平性生态税制建设,下一步需重点从强化生态税调节功能、优化税制要素设计和完善生态补偿机制等方面寻求突破。The construction of ecological tax system in China should follow the principle of tax equity, pay attention to balancing and coordinating the costs and benefits of different social entities, such as government, region, enterprise and residents, and scientifically and rationally deal with the relationship between the protection of ecological environment and the balanced development of regions. There are many problems that seriously restrict the construction of China＇s equitable ecological tax system, such as unbalanced regional development, imperfect market structure and price mechanism, and defects of current tax system elements. In the next step, the government should focus on strengthening the function of ecological tax adjustment, optimizing the design of tax system elements and improving the ecological compensation mechanism.

关 键 词：税制改革 生态税收 公平原则 生态治理 

分 类 号：F812.42[经济管理—财政学] F062.2