文章摘要
The New Characteristics, System Guarantee and Realistic Countermeasures of Levying Environmental Tax in China
投稿时间:2018-04-19  
DOI:13358/j.issn.1008-813x.2018.03.04
中文关键词: 环境税  环境保护  生态文明  征管模式
英文关键词: environmental tax  environmental protection  ecological civilization  collection and management model
基金项目:
作者单位
刘田原 中共中央党校 研究生院, 北京 100091 
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中文摘要:
      环境税相比于排污收费更加合理,在环境保护上的投入更大,在征管模式上也更加科学。环境税的征收需要建立完善的法律制度,创建合理的征收原则,设置科学的征税对象和制定广泛的优惠政策。实际征收过程中,要在经费上坚持税款的专用性,在征管上增强部门的协调度,在监督上促进手段的多元化,在考核上树立绿色的政绩观。
英文摘要:
      The environmental tax is more reasonable than the pollution charge, which has greater investment in environmental protection and more scientific in the collection and management mode. The levy of environmental tax needs to establish a sound legal system, create a reasonable expropriation principle, set up a scientific tax target and formulate a wide range of preferential policies. In the process of the actual levy of environmental tax, we should stick to the appropriative nature of taxes in terms of funds, enhance the coordination degree of departments in the collection and management, promote the diversification of means in supervision and establish a green performance view in assessment.
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