环境税视野下税收中性原则的协调路径  

Coordination Path of the Taxation Neutral Principle from the Perspective of Environmental Tax

作　　者：林星阳 LIN Xingyang(Law School,Xiamen University,Xiamen Fujian 361005,China)

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《北京理工大学学报（社会科学版）》2021年第2期131-140,共10页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”(14AZD153);国家社科基金重点项目“生态文明建设与自然资源法制创新研究”(14AZD146)。

摘　　要：环境税的引入和运作,使中国现行税制在结构上更趋合理。《环境税法》立法采取"费改税"平稳过渡的思路,其中的实质条款基本是将条例原有规定作"平移"处理。一方面,由于环境税税制建构照搬原有规定,而原条例规定的宗旨、内容与传统税收中性原则相违背,对此,应结合中国社会主义市场经济之特征,宏观上审视税收中性原则并将可持续发展理论引入其含义中,使该原则在环境税语境下实现内涵与外延的统一;另一方面,在明确环境税税收性质的前提下,参考域外经验,充分考量环境税的累退性特征,优化设计税基、税率并合理采行税收调节机制,科学建制,从而使环境税税制统一于修正后的税收中性原则的统辖范围之内。The introduction and operation of the environmental tax has made our current tax system more reasonable in structure. The legislation of the Environmental Protection Tax Law has adopted a smooth transition idea of "fee-to-tax reform", therefore, its substantive provisions basically deal with the original provisions of the regulations. On the one hand, since the construction of the environmental tax system replicates the original regulations, however the purpose and content of the original regulations are contrary to the traditional Taxation Neutral Principle, this should be combined with the characteristics of China’s socialist market economy, macroscopically reviewed and the Theory of Sustainable Development is introduced into the meaning of the Taxation Neutral Principle, so that the principle can realize the unification of connotation and extension in the context of environmental tax. On the other hand, on the premise of clarifying the tax nature of the environmental tax, with reference to advanced overseas experience, fully consider the regressive characteristics of environmental tax,optimize the design of tax base, tax rate and rationally adopt tax adjustment mechanism, scientifically establish a system to make the tax system of the environmental tax unified within the jurisdiction of the revised Taxation Neutral Principle.

关 键 词：环境税 费改税 累退性 税收中性原则 

分 类 号：D922.29[政治法律—经济法学]