环境保护税噪声税目设计的反思与重构  

Reflection and Reconstruction of the Design of Noise Tax Item for Environmental Protection Tax

作　　者：刘逸颖 LIU Yi-ying(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《税务与经济》2024年第2期37-47,共11页Taxation and Economy

摘　　要：开征环境保护税是国家规制生产者排污行为的重要工具,征税范围的选择反映了国家意欲通过“经济诱导”的方式对何种类型的污染物予以税法上的规制。作为环境保护税主要税目之一的工业噪声,目前面临着税、罚并行、负担偏重,税收征管成本偏高,税收收益偏低等困境。纳税人改良生产工艺能够降低排污量,但税收收入也会随之减少。因此,立法上选择应税污染物要兼顾前瞻性和现实性,既要实现改善环境的远期目标,即要求应税污染物有可能通过生产工艺的改进而不断减少排放;又要实现筹集税收收入的短期目标,即对该污染物征税能够获得一定的税收收益。想要实现环境保护税的收入筹集功能,应当兼顾税收效率和税收公平原则,对于不宜征税的污染物仍应对其采用“命令—控制”型的规制手段,通过税、罚共治,协同实现节能减排、改善环境的目标。The introduction of environmental protection tax is an important tool for a state to regulate the emission behavior of producers,and the selection of the taxable pollutants show the type of pollutants that a state intends to regulate by means of"economic incentive"in the tax law.Industrial noises,the main tax item of environmental protection tax,faces the following difficulties:"simultaneous taxes and penalties,heavy burdens","high cost of tax administration"and"low tax revenue".If taxpayers improve their production technology,the amount of emissions will be reduced.But tax revenues will be reduced as well.Therefore,the selection of taxable pollutants should take into account both foresight and realism.On the one hand,for the purpose of achieving the long-term goal of improving the environment,taxable pollutants must have the possibility of continuous reduction of emissions through the improvement of production processes.On the other hand,taxing the pollutant can raise a certain amount of tax revenue to realize the short-term goal.In order to realize the revenue-raising function of the environmental protection tax,the principles of tax efficiency and tax fairness should be balanced,and the"command-and-control"regulations should still be adopted for pollutants that are not suitable for taxation,so as to collaborate in the realization of the goals of energy conservation,emission reduction and environmental improvement through the co-management of taxes and penalties.

关 键 词：环境保护税 工业噪声污染 噪声税目 应税污染物 环境保护 

分 类 号：F810.424[经济管理—财政学]