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	环境保护税法设计中的利益衡量; Benefit Measurement in the Design of the Environmental Protection Tax Law
	叶姗 ; YE Shan
	2016-06
关键词	环境保护税 environmental protection tax 利益衡量 benefit measurement 应税污染物 taxable pollutants 税收负担 tax burden 环境污染治理 treatment of environment pollution
英文摘要	叶姗,北京大学法学院副教授、博士生导师,法学博士。; 【中文摘要】环境保护税旨在将生产经营活动中污染环境的负外部性内化到纳税人的生产经营成本中。在环境保护税法的设计中,其功能定位是通过增加排放污染物的经济成本来抑制纳税人污染环境的行为选择,达到“寓禁于征”的效果。其税收负担轻重的设计合理与否,判断标准是纳税人是否因此选择引入环境有益技术。其税收收益应当由地方独享,按照 15% ：85% 的比例在省与省以下财政级次之间分享,计税依据则是应税污染物的排放量。考虑到征税时机尚不成熟,二氧化碳排放行为暂时不宜纳入我国环境保护税的征收范围。 【Abstract】Environmental protection tax is aimed at ensuring that negative externalities of the polluting environment are internalized into production and business costs of taxpayers in production and business activities. In the design of the environmental protection tax law, the function orientation of the tax is that the choice of behavior of taxpayers to pollute the environment is suppressed by increasing the economic costs of the discharge of pollutants, which it may achieve the effect of prohibition by taxing it heavily. The criterion to whether the design of the tax burden is reasonable is that whether taxpayers are more inclined to choose environment-friendly techniques for this reason. Tax revenues should belong to regional governments, and they should be split between the provincial government and lower-level governments according to a 15% ： 85% ratio. Considering the time to tax carbon dioxide emissions is not yet right in our country, carbon dioxide emissions should not be incorporated into the scope of environmental protection tax levies for the time being.; 北京高等学校青年英才计划“财力与事权关系的法律规制”(YETP0043)
语种	中文
出版者	厦门大学学报（哲学社会科学版）编辑部
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/124447]
专题	2016年
推荐引用方式 GB/T 7714	叶姗,YE Shan. 环境保护税法设计中的利益衡量, Benefit Measurement in the Design of the Environmental Protection Tax Law. 2016-06-01.

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