【作者】 苏明； 许文；

【Author】 Su Ming,Xu Wen Research Institute for Fiscal Science,Ministry of Finance

【机构】 财政部财政科学研究所；

【摘要】 开征环境税是我国现实国情下加强环境保护和应对气候变化的重要经济手段,也是我国"十二五"期间完善税制的重要内容。本报告明确了中国开征环境税的必要性,指出了现行环境税收制度和收费制度存在的问题。在明确中国环境税制的目标框架设计的基础上,给出了开征环境税的具体选择,并分别就污染排放税和碳税进行了税制要素和相关制度的设计。更多还原

【Abstract】 Levying of the environmental tax is an important economic means,which goes with the practical situation of our country,to enhance the environmental protection and cope with the climatic change.It is also an important content of our "Twelfth Five-Year Plan".This report specifies the necessity of levying of the environmental tax in China,and also points out the existing problems in current environmental tax system and charge system. On the basis of specifying the target framework design of the levying of the environmental tax in China,and providing the specific choices of the levying of environmental tax.Meanwhile,the report also makes designs of the factor of tax system and relative systems of pollution tax and carbon tax.更多还原