我国环境保护税征收制度的省思与创新  

The Introspection and Innovation of the Environmental Protection Tax Collection System in China

作　　者：白冰 Bai Bing(China-EU School of Law,China University of Political Science and Law 9 Beijing 102249,China)

机构地区：[1]中国政法大学中欧法学院,北京102249

出　　处：《河北环境工程学院学报》2022年第4期47-53,共7页Journal of Hebei University of Environmental Engineering

摘　　要：《中华人民共和国环境保护税法》所确立的环境保护税征收制度为建设“绿水青山”提供了重要的规范支撑。但实践中,税务机关作为征税人,与生态环境主管部门并未形成有效的征收合力,且在设定税率等标准时,对企业成本与利润、多样性税收优惠之精细化考虑不足。构建完善的环境保护税征收制度,应首先进行以完善税务科层体制、党内监督与信息透明为核心的体制创新,其次构建起量能课税原则与社会信用体系的联动制度,最后辅之以税收优惠的创新政策。The environmental protection tax collection system established by the Environmental Protection Tax Law of the People's Republic of China provides an important regulatory support for the construction of"clear water and green mountains".However,in practice,the tax authorities,as tax collectors,have not formed an effective collection force with the ecological and environmental authorities,and when setting tax rates and other criteria,they do not consider the costs and profits of enterprises and the refinement of tax incentives for diversity.In order to build a sound environmental protection tax collection system,institutional innovation should be carried out.Firstly,by improving the taxation system,party supervision and information transparency.Secondly,by building a linkage between the principle of taxation based on capacity and the social credit system.Finally,by innovative policies of tax incentives.

关 键 词：环境保护税法 征税制度 税收政策 

分 类 号：D922.22[政治法律—经济法学]