摘要
我国《环境保护税法》历经九年研讨,期间几经波折,终于在2016年12月25日审议通过。《环境保护税法》采"税负平移"原则,实现了我国环境保护"费"改"税"的制度转变,对治理我国环境污染和构建绿色税制具有显著意义。与《排污费征收使用管理条例》相比,《环境保护税法》在计税依据、税收优惠、法律责任等方面均有所完善或创新,但有关环境税收益权的纵向分配并无具体规定。考虑到当前我国中央和地方政府间事权、财权分配现状及环境税自身的特殊性,我国环境税宜作为中央与地方共享税,且在共享比例层面,环境税收益权宜由地方政府主享,即其分享比例应向地方政府倾斜。
After nine years of research China＇s＂Environmental Protection Tax Law＂was introduced in December25,2016 after going through several trials. The principle of ＂tax burden translation＂is adopted in this law to achieve the change of environmental protection from ＂fee＂to ＂tax＂,which is significant for the control of China＇s environmental pollution and the construction of green tax system. Compared to ＂Regulations for the Collection,Use and Management of Sewage Charge＂,＂Environmental Protection Tax Law＂has been improved and innovated in terms of tax basis,tax preference and tax legal liability. But,there is no there is no specific stipulation on the vertical distribution of environmental tax right. Because of the current situation of the distribution of the power and financial rights between the central and local governments in China and the particularity of the environmental tax itself,China＇ s environmental tax should be shared by the central and local governments. Based on this,the usufruct of the environmental tax should be shared by the local government and the proportion of the usufruct should be inclined to the local government.
出处
《税务与经济》
CSSCI
北大核心
2018年第1期87-93,共7页
Taxation and Economy
关键词
环境保护税
税负平移
收益权
纵向分配
共享税
Environmental Proterction Tax
tax burden translation
usufruct
vertical distribution
shared tax
