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本文在阐述“十二五”新政赋予环境税的优势的基础上,从资源税改革推动环境税收入剧增、碳税的开征强化环境税收的主体地位、广义环境税中其他税种增收可观等方面分析了环境税成为地方主体税种的可能性。并由此得出这样一个结论:营业税将不再是地方主体税种,而独立的环境税即将建立并很可能成为地方主体税种之一。
On the basis of expatiating on the advantages of “Twelfth Five-Year Plan” conferring environmental tax, this paper promotes the increase of environmental tax revenue from the reform of resource tax, the introduction of carbon tax to strengthen the dominant position of environmental tax, And other aspects of the analysis of environmental taxes as the possibility of local taxes. And come to this conclusion: sales tax will no longer be the main local tax, and independent environmental tax is about to be established and is likely to become one of the local taxes.