摘要
我国环境税制度设计离不开公共政策视角。与环境收费相比,环境税将更好地发挥环境保护的公共政策功能。环境保护政策体系中的环境税,需要与其他环保政策工具协调配合。环境税需要在分类推进与整体调节中进行权衡取舍。环境税的开征并不意味着仅是增税,需要发挥其双重红利作用,和减税措施相配合,才能摆脱"宏观税负悖论"。环境税还需要和环境专项支出进行协调,以更好地实现公共政策目标。
China＇s environmental tax design is dependent on the country＇s public policies. Compared with the environmental fees, the environmental tax can play a better role in environmental protection. Environmental tax in the whole environmental protection policy system should coordinate with other environmental protection policy instruments. The environmental tax should be weighted and balanced in the process of classification-promotion and whole regulation. The introduction of environmental tax means not only tax increase but also exertion of double-dividend effect. Only cooperation of the environmental tax with the tax cutting policies can avoid the macro-tax burden paradox. To achieve the public policy goals, the adoption of environmental tax should coordinate with the environment expenditures.
出处
《税务研究》
CSSCI
北大核心
2011年第7期29-32,共4页
基金
国家社科基金重大项目"扩大内需的财税政策研究"(09&ZD031)(主持人:高培勇)的阶段性研究成果之一
关键词
环境税
环境保护
公共政策
Environmental tax
Environmental protection
Public policy
