摘要
环境税是政府实现环境政策目标、构建资源节约型与环境友好型税制的有效手段之一。从环境税在整个税制体系中的地位看,环境税可分为独立型、融入型和税费并存型三种模式。本文比较分析了三种环境税模式的特点及实施条件;在理论与实证考察的基础上,就融入型环境税模式更有利于税收公平与效率目标的实现,也更符合中国现实进行了论证,并提出在现行税制体系中,引进融入型环境税模式,构建绿色税制体系的基本思路。
Environmental taxation is one of the effective measures for the realization of environmental objectives and the formation of resource saving and environmental friendly tax system. This paper analyzes the different characteristics and the implement conditions of three environmental taxation models, which includes independent environmental taxation model, integrated environmental taxation model and the combination of environmental tax and charges. From theory and practical review, we think the integrated environmental taxation model is more suitable for Chinese economic and tax system. Finally we put forward some basic thoughts on the formation of green tax system under the current tax system.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第11期9-13,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
国家自然科学基金课题<加拿大与中国环境税收的比较研究>(70142029)阶段性成果。
关键词
环境税模式
融入型环境税
绿色税制体系
Environmental Taxation Model
Integrated Environmental Taxation Model
Green Tax System
