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在生态文明体制建设中,进一步发挥税收在生态环境保护上的促进作用,需要深入推进税制“绿化”。庇古税理论分析了环保税及其“双重红利”的实现,但在税负稳定的前提下,从整体税制结构的角度进行考察发现,单一设置的环保税将破坏税制结构的平衡。从实现条件的角度看,“双重红利”实现需要单一环保税和其它税种相互作用。因而,税制“绿化”需要将单一设置的环保税与现有税种的“绿化”结合起来,在税制结构平衡的状态下对现有税制结构进行改造。这也形成了中国税制“绿化”的基本思路,即绿色的直接嵌入和间接嵌入相结合,通过有效的税收管理实现整体税制结构的“绿化”。
In the construction of ecological civilization system, to further promote the role of taxation in the protection of the ecological environment, it is necessary to further promote the taxation system. The Pigouvian tax theory analyzes the realization of the green tax and its “double dividend”. However, under the premise of stable tax burden, an overall study on the tax structure shows that a single green tax will undermine the balance of the tax structure. From a fulfillment point of view, the “double dividend” implementation requires a single green tax interaction with other taxes. Therefore, the tax system “greening ” needs to combine a single set of environmental taxes with the “greening ” of the existing taxes so as to reform the current tax structure under a balanced tax structure. This also forms the basic idea of “greening” China’s tax system, that is, green direct embedding and indirect embedding combine to achieve “greening” of the overall tax structure through effective tax administration.