可持续发展战略下独立型环境税法研究
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摘要
改革开放以来,随着我国经济快速增长、工业化和城市化进程速度加快,对各种资源的消耗不断增加,我国大部分地区的环境、资源遭到了严重污染和破坏,同时又反作用于我国经济,产生了很多不利影响,阻碍其持续、快速、健康发展。为此,党的十六届三中全会明确提出了“坚持以人为本,树立全面、协调、可持续的发展观。”世界各国在实施可持续发展战略上所达成的共识,使得实施可持续发展战略已成为制定各项法律制度、政策的出发点和思维框架。我国经济增长与环境保护之间是一组矛盾关系。我们所面临的一项重要战略问题是要实现可持续发展并将环境保护和经济增长两者和谐的有机结合。税收作为国家宏观调控的有力手段和筹集财政资金的主要形式,应积极发挥其在可持续发展战略中对环境保护的重要作用。因此,正确处理可持续发展与税收政策之间的关系对我国国民经济的发展具有极其重要的意义。我国现行税收制度中虽然存在着具有环保功能的多种税种,但是以环境保护为根本目的的专门税种还没有被设立出来,且又缺乏丰富的税收优惠配套实施措施,这大大限制了环境税法对环境污染的调控力度。但为保护自然环境、保护生态平衡、促进人与自然的可持续发展,完善我国的环境税收制度是势在必行的。近年来国内实践经验的积累以及我国新一轮税制改革的推进,构建环境税收制度已经初步具备了一定的基础。因此,本文主要以法学的视角,分析我国现有环境税收制度所存不足,借鉴国外先进经验,提出一些完善的建议,以期对环境税法制定有所裨益。
本文一共分为四个部分,每一章各成一个部分：
第一部分是关于环境税法的一般理论。对环境税、独立型环境税概念的理解,本文认为应当从其根本目的、法律、财政等多角度进行理解和把握,关于独立型环境税法的理论基础,本文认为可持续发展理论是制定环境税的一项重要理论基础,它不但具有统领性的意义,同时,它追求代内公平、代际公平、自然资源可持续利用、经济与环境协调发展,在最大程度上要求实现公平、公正、正义、效率。我国的环境税法必须要基于可持续发展战略的框架下制定,只有这样,才能实现我国国民经济快速、健康、可持续发展。
第二部分,具体分析了可持续发展理论与独立型环境税法之间的关系,包含三个具体内容。第一,宏观上指出可持续发展理论对我国的独立型环境税法制定具有重要的指导意义,它使环境税法成为保护环境的基本手段、使得环境税法更具有人文关怀精神、为我国环境税的制定确定了完善方向；第二,微观上根据可持续发展理论,结合实际情况对我国制定独立型环境税做出必要性分析；第三,微观上根据当前我国环境税费制度现状,结合国内国外的一些成功经验,以可持续发展理论结合实际的研究方法对实施独立型环境税做出可行性分析。
第三部分是国外环境税法比较研究。本文对几个发达国家的征收环境税法进行比较,总结出各国成功经验的共同点。从宏观上来讲,我国应当以制定独立型环境税作为长远目标,但是,从微观上来讲,根据当前我国企业改革进程、政府职能转变进程、市场经济体制的建立与政治体制改革的进程等实际情况来分析,要在近期内制定出独立型环境税是有困难的。因而我们需要先区分不同时期环境税的目标和侧重点、不同环境税税种的开征条件和难易程度,统筹规划,采取先易后难、先融入再独立的策略。
第四部分,独立型环境税阶段性实施构想。这一部分是本篇论文的重点部分。实施环境税必须分阶段进行,本文制定了短期、中期和远期三个阶段的立法目标,短期目标：1、由现行税制向融入型环境税法过渡；2、立法原则应当具有前瞻性；3、协调好与现行税制的关系、明确当前环保任务(如：减少能源消费,控制污染物排放、筹集环境保护建设资金、协调环境税费关系、促进环境技术、再生资源业发展。)中期目标：1、细分环境税税种；2、法律级次明确；3、征纳税环节的选择、确定。远期目标：1、独立型环境税最终功能定位；2、建立有利于可持续发展的长效利益协调机制。总之,独立型环境税就是先要与政府宏观经济一致的目标,再要促进我国经济增长方式、产业结构和消费模式的转变,加快资源节约型和环境友好型社会的建设,协调经济和环境的关系,建立人和自然和谐的关系,实现我国经济社会的可持续发展,最后,服务于我国“十二五”规划中设定的环保、转型目标的实现,提升我国作为负责任的大国在国际环保领域的形象,扩大我国在此领域的发言权。因此,分阶段实现独立型环境税的制定计划目的就是要在现有的环境税收法律基础上逐步融入相关环境税法,发挥短期、中期和远期两个时期制定的环境税法的功能,以求实现先易后难、分阶段、有安排的独立型环境税法。
通观全文,对于环境税法制定方面的创新之处,有如下几点：
第一,站在法学的角度,并结合比较学、理论联系实际的研究方法,改变以往仅从经济学角度进行研究环境税的思路,提出确立独立型环境税收模式是可持续发展战略下的必由之路；
第二,以当前国内外所倡导的可持续发展理论为框架,分析实施独立型环境税的必要性与可行性,既有理论依据,又有国外实践经验支持,同时根据我国实际,进行宏观与微观的把握,力求为我国环境税制改革作贡献；
第三,针对我国当前实施独立型环境税还存在困难的现状,提出应当分阶段实施环境税,先融入型再独立型,制定短期、中期、远期立法目标,积累经验,等到时机成熟再实施完整的成体系的环境税。并从立法级次、执法级次以及税款使用级次三方面研究了环境税法独有的法律级次设定；
第四,根据马克思主义哲学原理,用联系的眼光来看待环境税法,认为要实现环境的可持续发展,必须同时协调好几对矛盾关系,以求最大程度的实现代内公平、代际公平与自然资源的可持续利用,实现全面、协调的可持续发展。
Since the reform and open policy applied, along with the swift economical growth, the industrialization and the urbanized advancement of China has sped up rapidly, which polluted and destroyed the energy and environment in most districts of China at the same time. Meanwhile, the long lasting, fast and healthy development of China has been hindered. Therefore, at the Third Plenary Session of the Party's Sixteenth National Central Committee proposed explicitly that, "persists humanist, sets up comprehensive, coordinated and sustainable development concept ". All of the nations and districts in the world have achieved the international agreement on sustainable development goals, which has been the basic standpoint of those related policies. Our country is a developing country, which has irreconcilable contradiction between the economic growth and the environmental protection. Then, how to harmoniously combine the above two and to realize the sustainable development will be an important developmental strategy to us. As a major medium of the country's macroscopic regulation and a major form of the country's financial fund raising, tax policy should be fully given play to environmental protection during the course of sustainable development. Therefore, the research of the relationship between the sustainable development and the tax policy will have huge theoretical and realistic implications on the better development of our national economy. Although there are many kinds of law referred to environmental protection, the force of regulating environment pollution is quite slight. That's because there are still no special tax rules which aimed only for environmental protection what we carry is the single favorable measure. As we all know, to keep the balance of ecology and to improve the coordinate development, it is under the circumstances to perfect our environmental tax policy. With the acceleration of tax reform and best practices in recent years, it is time to set up environmental taxation law system. Therefore, this article will analyze issues of environmental taxationes that emerged in the legal and regulatory mainly from the legal perspective, and then learn from advanced foreign experience to make some sound recommendations with a view to benefit the research about the legal system of how to establish the environmental taxation law system.
This article is divided into four parts, and each chapter is as a part:
The first part is about the general theories of the environmental taxation law system and the isolated environmental tax. In my opinion, we should analyse and understand the environmental taxation from many points, such as the fundamental purpose, law, finance, and so on. While to understand the environmental taxation law system, we should base on the general characteristics of the tax system and its unique features. As for the theoretical basis of the environmental tax law, I think the sustainable development theory is an important theoretical basis. It is not only overarching significant but also in the pursuit of reaching fairness and justice, longlasting natural resources and coordinated development of economy and environment. It is to a great extent to achieve fairness, impartiality, justice and efficiency. What's more, China's environmental tax law must be based on the strategy of sustainable development framework, only then can we make the national economic develop rapidly, healthily and sustainably.
The second part thoroughly analyses the relationship between the sustainable development theory and the isolated environmental tax law, which includes three contents. Firstly, it points out that the sustainable development theory of China environmental taxe has important guiding significance, which makes environmental taxation law system as the basic method of environmental protection and makes the environmental taxation law be more humanistic and determines the correct direction of formulating our country's environmental tax. Secondly, according to the theory of sustainable development, this article microcosmicly analyses the necessity of drafting the isolated environmental tax considering with the current situation. Thirdly, on the basis of the current situation of environmental taxation law system in China, combining with some successful experiences of home and abroad, this essay analyses the feasibility of the implementation of isolated environmental taxation by the way of combining the sustainable development research method of theory with practice.
The third part is the comparative study of the foreign environmental taxation law system. There are three taxation modes on the macro level:Tax Co-exist Model, Schema Intergration Model, and the Isolated Model. I found the Isolated Model will be better suits the demands of China's sustainable developmental strategy. Afterwards, I compare legal regime of environmental taxes of several developed countries and conclud the successful experience of them in common. Macroscopically speaking, China shall formulate isolated environmental tax as a long-term goal while, to the microscopic view, it is still difficult to do it. That depends on the process of our country's enterprise reforming, the transformation of government functions, the foundation of the market economic system and the process of the political system reforming, Therefore, the vital thing we need to do is to distinguish what is the targets and the key points of the environmental policies of different periods and, to distinguish the requirement and the difficulty level for levying. As followed, we should do overall planning, adopt the way of doing easy things first, being independent after being ingreted as a part step by step.
The fourth part, phased implementation of isolated environmental taxation. This part is a key part of this paper. Implementing environmental taxes must have several stages, so I set up three stages of legislation goal:a short-term, a mid-term and a long-term. The former one aims to:Firstly, change the current tax system to the ingreted tax system; Sceondly, the isolated environmental taxation law should be predictability; Thirdly, cooradinate the current tax system relationship, set environment protection tasks(Reduce energy consumption, control pollution release, raise environmental protection construction fund, coordinate relationship of environment and tax, and to promote environmental technology and renewable resources industry.);The latter one, firstly, the problem of the environment taxes; Secondly, the problem of the leagal grades; Thirdly, the problem of the taxation links. The last one:Firstly, the functions of the isolate tax law system; Secondly, the interests coordination mechanism. In a word:the isolate environment tax law system should be consistent with government macro economic goals, it must promote our economic growth, change the patterns of the industrial structure and consumption, speed up the construction of resource conservation and balanced environment society, coordinate the relationship between economy and environment, make people and nature harmonious, realize the sustainable development of society and economy in China. Finally, to realize the target of "The Twelfth Five-Year" Plan in energy conservation and emission reduction, enhance our image as the chief in international environmental protection, enlarge our speak right in this field. Therefore, aims of the phased isolated environmental taxation realization plan is realizing staged and organized isolated environmental taxation law system by gradually integrating relevant environmental taxation law into the existing environmental taxation, and exerting the advantages of environmental taxation laws made during long-term and short-term, to achieve an isolated environmental taxation system, which is easy things first, phased and arranged.
Throughout the full paper, there are aspects of innovation of the legal system for the development of environmental taxation as the following points:
First, standing on the point of law, rather than economical angel, and combining with the reseach way of Comparative Study and Theory with Practice, the author propose that it is the only way to achieve sustainable development.
Secondly, this essay is framed by the sustainable development theory, which is currently adcvocated home and abroad. Therefore, to analyses the necessity and the possibility has both the theoretical basis, but also practical experience abroad. Meanwhile, based on the actual conduct of China's grasp of macro and micro, the author strives to contribute to China's environmental tax reform.
Thirdly, since there is still much problem in implementing the Isolated Model environmental taxation, the author advances that environmental tax should be implemented in phases. From integrated model to independent model with short-term and long-term legislative goals, the implementation should wait and gain as much experience as possible until it is ready to integrat into a systemed environmental tax. The author also discusses the characteristic establishment of legal progression from legislation, enforcement and the using of taxation.
Fourthly, the whole paper abide by the principle of Marxist philosophy, with links to look upon environmental tax. It believes that to achieve environmental sustainability, we must also coordinate several of the contradictions to achieve the greatest degree of intra-generational equity, intergenerational equity and the availability of using the natural resources sustainably and finally achieve comprehensive, coordinated and sustainable development.
本文一共分为四个部分,每一章各成一个部分：
第一部分是关于环境税法的一般理论。对环境税、独立型环境税概念的理解,本文认为应当从其根本目的、法律、财政等多角度进行理解和把握,关于独立型环境税法的理论基础,本文认为可持续发展理论是制定环境税的一项重要理论基础,它不但具有统领性的意义,同时,它追求代内公平、代际公平、自然资源可持续利用、经济与环境协调发展,在最大程度上要求实现公平、公正、正义、效率。我国的环境税法必须要基于可持续发展战略的框架下制定,只有这样,才能实现我国国民经济快速、健康、可持续发展。
第二部分,具体分析了可持续发展理论与独立型环境税法之间的关系,包含三个具体内容。第一,宏观上指出可持续发展理论对我国的独立型环境税法制定具有重要的指导意义,它使环境税法成为保护环境的基本手段、使得环境税法更具有人文关怀精神、为我国环境税的制定确定了完善方向；第二,微观上根据可持续发展理论,结合实际情况对我国制定独立型环境税做出必要性分析；第三,微观上根据当前我国环境税费制度现状,结合国内国外的一些成功经验,以可持续发展理论结合实际的研究方法对实施独立型环境税做出可行性分析。
第三部分是国外环境税法比较研究。本文对几个发达国家的征收环境税法进行比较,总结出各国成功经验的共同点。从宏观上来讲,我国应当以制定独立型环境税作为长远目标,但是,从微观上来讲,根据当前我国企业改革进程、政府职能转变进程、市场经济体制的建立与政治体制改革的进程等实际情况来分析,要在近期内制定出独立型环境税是有困难的。因而我们需要先区分不同时期环境税的目标和侧重点、不同环境税税种的开征条件和难易程度,统筹规划,采取先易后难、先融入再独立的策略。
第四部分,独立型环境税阶段性实施构想。这一部分是本篇论文的重点部分。实施环境税必须分阶段进行,本文制定了短期、中期和远期三个阶段的立法目标,短期目标：1、由现行税制向融入型环境税法过渡；2、立法原则应当具有前瞻性；3、协调好与现行税制的关系、明确当前环保任务(如：减少能源消费,控制污染物排放、筹集环境保护建设资金、协调环境税费关系、促进环境技术、再生资源业发展。)中期目标：1、细分环境税税种；2、法律级次明确；3、征纳税环节的选择、确定。远期目标：1、独立型环境税最终功能定位；2、建立有利于可持续发展的长效利益协调机制。总之,独立型环境税就是先要与政府宏观经济一致的目标,再要促进我国经济增长方式、产业结构和消费模式的转变,加快资源节约型和环境友好型社会的建设,协调经济和环境的关系,建立人和自然和谐的关系,实现我国经济社会的可持续发展,最后,服务于我国“十二五”规划中设定的环保、转型目标的实现,提升我国作为负责任的大国在国际环保领域的形象,扩大我国在此领域的发言权。因此,分阶段实现独立型环境税的制定计划目的就是要在现有的环境税收法律基础上逐步融入相关环境税法,发挥短期、中期和远期两个时期制定的环境税法的功能,以求实现先易后难、分阶段、有安排的独立型环境税法。
通观全文,对于环境税法制定方面的创新之处,有如下几点：
第一,站在法学的角度,并结合比较学、理论联系实际的研究方法,改变以往仅从经济学角度进行研究环境税的思路,提出确立独立型环境税收模式是可持续发展战略下的必由之路；
第二,以当前国内外所倡导的可持续发展理论为框架,分析实施独立型环境税的必要性与可行性,既有理论依据,又有国外实践经验支持,同时根据我国实际,进行宏观与微观的把握,力求为我国环境税制改革作贡献；
第三,针对我国当前实施独立型环境税还存在困难的现状,提出应当分阶段实施环境税,先融入型再独立型,制定短期、中期、远期立法目标,积累经验,等到时机成熟再实施完整的成体系的环境税。并从立法级次、执法级次以及税款使用级次三方面研究了环境税法独有的法律级次设定；
第四,根据马克思主义哲学原理,用联系的眼光来看待环境税法,认为要实现环境的可持续发展,必须同时协调好几对矛盾关系,以求最大程度的实现代内公平、代际公平与自然资源的可持续利用,实现全面、协调的可持续发展。
Since the reform and open policy applied, along with the swift economical growth, the industrialization and the urbanized advancement of China has sped up rapidly, which polluted and destroyed the energy and environment in most districts of China at the same time. Meanwhile, the long lasting, fast and healthy development of China has been hindered. Therefore, at the Third Plenary Session of the Party's Sixteenth National Central Committee proposed explicitly that, "persists humanist, sets up comprehensive, coordinated and sustainable development concept ". All of the nations and districts in the world have achieved the international agreement on sustainable development goals, which has been the basic standpoint of those related policies. Our country is a developing country, which has irreconcilable contradiction between the economic growth and the environmental protection. Then, how to harmoniously combine the above two and to realize the sustainable development will be an important developmental strategy to us. As a major medium of the country's macroscopic regulation and a major form of the country's financial fund raising, tax policy should be fully given play to environmental protection during the course of sustainable development. Therefore, the research of the relationship between the sustainable development and the tax policy will have huge theoretical and realistic implications on the better development of our national economy. Although there are many kinds of law referred to environmental protection, the force of regulating environment pollution is quite slight. That's because there are still no special tax rules which aimed only for environmental protection what we carry is the single favorable measure. As we all know, to keep the balance of ecology and to improve the coordinate development, it is under the circumstances to perfect our environmental tax policy. With the acceleration of tax reform and best practices in recent years, it is time to set up environmental taxation law system. Therefore, this article will analyze issues of environmental taxationes that emerged in the legal and regulatory mainly from the legal perspective, and then learn from advanced foreign experience to make some sound recommendations with a view to benefit the research about the legal system of how to establish the environmental taxation law system.
This article is divided into four parts, and each chapter is as a part:
The first part is about the general theories of the environmental taxation law system and the isolated environmental tax. In my opinion, we should analyse and understand the environmental taxation from many points, such as the fundamental purpose, law, finance, and so on. While to understand the environmental taxation law system, we should base on the general characteristics of the tax system and its unique features. As for the theoretical basis of the environmental tax law, I think the sustainable development theory is an important theoretical basis. It is not only overarching significant but also in the pursuit of reaching fairness and justice, longlasting natural resources and coordinated development of economy and environment. It is to a great extent to achieve fairness, impartiality, justice and efficiency. What's more, China's environmental tax law must be based on the strategy of sustainable development framework, only then can we make the national economic develop rapidly, healthily and sustainably.
The second part thoroughly analyses the relationship between the sustainable development theory and the isolated environmental tax law, which includes three contents. Firstly, it points out that the sustainable development theory of China environmental taxe has important guiding significance, which makes environmental taxation law system as the basic method of environmental protection and makes the environmental taxation law be more humanistic and determines the correct direction of formulating our country's environmental tax. Secondly, according to the theory of sustainable development, this article microcosmicly analyses the necessity of drafting the isolated environmental tax considering with the current situation. Thirdly, on the basis of the current situation of environmental taxation law system in China, combining with some successful experiences of home and abroad, this essay analyses the feasibility of the implementation of isolated environmental taxation by the way of combining the sustainable development research method of theory with practice.
The third part is the comparative study of the foreign environmental taxation law system. There are three taxation modes on the macro level:Tax Co-exist Model, Schema Intergration Model, and the Isolated Model. I found the Isolated Model will be better suits the demands of China's sustainable developmental strategy. Afterwards, I compare legal regime of environmental taxes of several developed countries and conclud the successful experience of them in common. Macroscopically speaking, China shall formulate isolated environmental tax as a long-term goal while, to the microscopic view, it is still difficult to do it. That depends on the process of our country's enterprise reforming, the transformation of government functions, the foundation of the market economic system and the process of the political system reforming, Therefore, the vital thing we need to do is to distinguish what is the targets and the key points of the environmental policies of different periods and, to distinguish the requirement and the difficulty level for levying. As followed, we should do overall planning, adopt the way of doing easy things first, being independent after being ingreted as a part step by step.
The fourth part, phased implementation of isolated environmental taxation. This part is a key part of this paper. Implementing environmental taxes must have several stages, so I set up three stages of legislation goal:a short-term, a mid-term and a long-term. The former one aims to:Firstly, change the current tax system to the ingreted tax system; Sceondly, the isolated environmental taxation law should be predictability; Thirdly, cooradinate the current tax system relationship, set environment protection tasks(Reduce energy consumption, control pollution release, raise environmental protection construction fund, coordinate relationship of environment and tax, and to promote environmental technology and renewable resources industry.);The latter one, firstly, the problem of the environment taxes; Secondly, the problem of the leagal grades; Thirdly, the problem of the taxation links. The last one:Firstly, the functions of the isolate tax law system; Secondly, the interests coordination mechanism. In a word:the isolate environment tax law system should be consistent with government macro economic goals, it must promote our economic growth, change the patterns of the industrial structure and consumption, speed up the construction of resource conservation and balanced environment society, coordinate the relationship between economy and environment, make people and nature harmonious, realize the sustainable development of society and economy in China. Finally, to realize the target of "The Twelfth Five-Year" Plan in energy conservation and emission reduction, enhance our image as the chief in international environmental protection, enlarge our speak right in this field. Therefore, aims of the phased isolated environmental taxation realization plan is realizing staged and organized isolated environmental taxation law system by gradually integrating relevant environmental taxation law into the existing environmental taxation, and exerting the advantages of environmental taxation laws made during long-term and short-term, to achieve an isolated environmental taxation system, which is easy things first, phased and arranged.
Throughout the full paper, there are aspects of innovation of the legal system for the development of environmental taxation as the following points:
First, standing on the point of law, rather than economical angel, and combining with the reseach way of Comparative Study and Theory with Practice, the author propose that it is the only way to achieve sustainable development.
Secondly, this essay is framed by the sustainable development theory, which is currently adcvocated home and abroad. Therefore, to analyses the necessity and the possibility has both the theoretical basis, but also practical experience abroad. Meanwhile, based on the actual conduct of China's grasp of macro and micro, the author strives to contribute to China's environmental tax reform.
Thirdly, since there is still much problem in implementing the Isolated Model environmental taxation, the author advances that environmental tax should be implemented in phases. From integrated model to independent model with short-term and long-term legislative goals, the implementation should wait and gain as much experience as possible until it is ready to integrat into a systemed environmental tax. The author also discusses the characteristic establishment of legal progression from legislation, enforcement and the using of taxation.
Fourthly, the whole paper abide by the principle of Marxist philosophy, with links to look upon environmental tax. It believes that to achieve environmental sustainability, we must also coordinate several of the contradictions to achieve the greatest degree of intra-generational equity, intergenerational equity and the availability of using the natural resources sustainably and finally achieve comprehensive, coordinated and sustainable development.
引文
1计金标、高萍：《论我国开征独立型环境税的立法要素分析》,载《2007年财税法论坛》,中国税务出版社,2008年版,第392页。
2 John Ashworth、Benny Geys, Bruno Heyndels, Determinants of tax innovation:The case of environment taxes in Flemish municipalities, European Jourual of political Economy,2006,p223.
3LASHAKONSEN,A Note on Green Taxes and Double Dividends International Tax and Public Finance,8,2001,p75.
4 LM.Green-M. Bussolo-M. Hill-D. Pinelli, Ecological tax reforms and environmental benefits in Italy and Sweden, Reg Environ Change,3,2003,p146.
5欧盟统计局EUROSTAT1996年对环境税的定义。
6王颖：《环境税初探》载《西北第二民族学院学报(哲学社会科学版)》,2008年第5期。
7葛察忠、于金南、高树婷：《环境税收与公共财政》,中国环境科学出版社,2006年版,第24页。
8(德)卡尔·拉伦茨： 《法学方法论》,陈爱娥译,商务印书馆,2003年版第38页。
9张文显： 《法理学》,北京高等教育出版社,1999年版,第46页。
10汪朝辉：《论我国环境税制的立法构想》,中南林学院,硕士学位论文,2005年6月,第19页。
11刘隆亨主编：(2007年财税法论坛——中国法学会财税法研究会2007年年会暨第五届全国财税法学学术研究会论文选编》,中国税务出版社,2008年版,第402页。
12直接污染税和污染产品税则是针对污染环境、破坏自然资源的特定行为和产品,根据“污染者付费、谁消耗谁付费”原则所征收的税,如二氧化碳税、二氧化硫税、噪音税、水污染税、垃圾税、开采税等。
13一般环境税是基于收入的环境税,其主要目的是筹集环境保护的资金。
14王世亮,陈新庚： 《探析我国环境税收制度的构建》,载《四川环境》,2004年第5期。
15[英]锡德里克·桑福德：《成功税制改革的经济与问题》第2卷,《税制改革的关键问题》,邓力平译,中国人民大学出版社,2001年版,第28页。
16陈君： 《试论中国环境税收政策的改革与完善》载《中国财经大学学报》,2000年第10期。
17史延丽：《环境保护的锐收对策》,载《财税与会计》,1999年第4期。
18《中国的环境保护正处在十字路口》,载《中国环境报》,http://www.envir.gov.cn/info/2006/3/32557.htm,(2006-03-02)[2010-10-13.21：55]。
19杨琳：《试论我国环境税法的完善》,中国海洋大学硕士学位论文,2007年6月。
20计金标、高萍：《论我国开征独立型环境税的立法要素分析》,载《2007年财税法论坛》,中国税务出版社,2008年版,第389页。
21参见刘静玲：《人口、资源与环境》,化学工业出版社,2001年版,第230-231页。
22陈红梅： 《论可持续发展战略和我国环境立法的完善》,载《法学论坛》,2004年第3期。
23爱迪·B·维丝(Edith Brown weiss)：《行星托管：自然保护与代际公平》,载《生态季刊》,1984年第5期。
24王曦：《国际环境法》,法律出版社,2005年5月第2版,第102-103页。
25吕春雷：《基于可持续发展的环境税收制度设计》,安徽大学硕士学位论文,2007年10月,第11页。
26所谓“外部不经济”是指：在实际经济生活中,当某个人的活动会给社会其他成员带来危害,当他自己却不支付足以抵偿这种危害的成本时,这种性质的外部影响被称为“外部不经济”。
27[美]爱迪·B·魏伊丝：《未来世代的公正：国际法法、共同遗产、世代间公平》,汪劲等译,法律出版社,2000年版,第225页。
28是指那些为了保护人类和动植物健康或安全,保护生态环境而直接或间接采取限制甚至禁止贸易的法律、法规、政策与措施。
29绿色关税又称环境进口附加税,是指以保护环境为理由,对某些进口产品除征收一般关税外,再加征环境税。
30绿色技术标准以保护环境的名义,通过立法手段制定苛刻的强制性环保技术标准,限制或禁止外国商品进口。
31绿色检疫是指某些国家制定严格的卫生检疫标准(特别是对食品中农药残留量、放射性物质残留量、重金属含量要求十分严格),限制或禁止外国产品特别是食品的进口。
32强制性措施以进口产品的生产制造环境、方法、过程等不符本国环境要求为由,强行禁止某些产品进口。
33即一国以另一国违反国际环境条约为理由采取的强制性进口限制措施；环境许可证制度、环境配额等其他形式。
34《人民之声报》,2006年第38期第3版,现行排污收费制度存在四大弊端。
35参见孙刚、赵骥民、房岩、隋华军、安永辉、杨校园：《我国开征环境税的可行性分析》,载《绿色经济》,2009年,第3期。
36参见OECD Tax Sparing Reconsideration Report by the Committee on Fiscal Affairs,1998.
37在行动方案2.6中明确指出“(C)对环境污染处理,开发利用清洁能源,废物综合利用和自然保护等社会公益性项目,在税收信贷和价格等方面给以必要的优惠。”在4.38中又指出“利用税收政策促进可持续发展,主要包括(A)环境保护、税务、财务等部门,将着手研究对废水、废气、固体废弃物征收环境税的方法。步骤和标准可先在一些地方试点。(B)对于环境保护工程项目和生态恢复工程项目给予一定的税收优惠,同时国家将着手研究制定自然资源开发的生态环境补偿收费政策。
38参见陈岩： 《美国的生态税收政策及其对我国的启示》,载《生产研究》,2007年第8期。
39参见徐志： 《荷兰的环境税及其借鉴》,载《涉外税务》,1999年第12期。
40参见卢中原：《瑞典绿色税收转型及其启示》,载《中国发展观察》,2007年6月,第50页。
41参见章娜： 《环境税的国际比较与借鉴》,载《上海财税》,2002年第6版。
42付伯颖：《论适于中国国情的环境税模式选择》,载《现代财经》,2008年第11期。
43陈工：《经合组织国家税务与环境专家关于开征环境税的看法及借鉴》,载《财金贸易》,1997年第5期。
44荷兰的燃料使用税包括汽油、重油、液化气、煤、天然气、石油等主要燃料征收的税。
45计金标：《生态税收论》,中国税务出版社,2000年版,第103页。
46伍云峰、须小萍： 《我国开征环境保护税的必要性》,载《中国统计》,2000年第6期。
47参见OECD (1994b):《The Environmental Effects on Trade》 OECD, Paaris.
48在环境公共财政学中,环境税“双重红利”的基本涵义是：环境税的开征不仅能够有效抑制污染,改善生态环境质量,达到保护环境的目标；而且可以利用其税收收入降低现存税制对资本、劳动产生的扭曲作用,从而有利于社就业、经济持续增长,参见许广月、宋德勇： 《环境税双重红利理论的动态扩展——基于内生增长理论的初步分析框架》,载《广东商学院学报》2008年第4期。
49计金标、高萍：《论我国开征独立型环境税的立法要素分析》,载《2007年财税法论坛》,中国税务出版社,2008年版,第392页。
51王惠：《环境税立法刍议》,载《法学家》,2002年第3期。
52《偷税与避税》,国家税务局税收科学研究所译,中国财政经济出版社,1992年版,第89页。
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54徐志： 《荷兰的环境税及其借鉴》,载《涉外税务》,1999年第12期。
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2 John Ashworth、Benny Geys, Bruno Heyndels, Determinants of tax innovation:The case of environment taxes in Flemish municipalities, European Jourual of political Economy,2006,p223.
3LASHAKONSEN,A Note on Green Taxes and Double Dividends International Tax and Public Finance,8,2001,p75.
4 LM.Green-M. Bussolo-M. Hill-D. Pinelli, Ecological tax reforms and environmental benefits in Italy and Sweden, Reg Environ Change,3,2003,p146.
5欧盟统计局EUROSTAT1996年对环境税的定义。
6王颖：《环境税初探》载《西北第二民族学院学报(哲学社会科学版)》,2008年第5期。
7葛察忠、于金南、高树婷：《环境税收与公共财政》,中国环境科学出版社,2006年版,第24页。
8(德)卡尔·拉伦茨： 《法学方法论》,陈爱娥译,商务印书馆,2003年版第38页。
9张文显： 《法理学》,北京高等教育出版社,1999年版,第46页。
10汪朝辉：《论我国环境税制的立法构想》,中南林学院,硕士学位论文,2005年6月,第19页。
11刘隆亨主编：(2007年财税法论坛——中国法学会财税法研究会2007年年会暨第五届全国财税法学学术研究会论文选编》,中国税务出版社,2008年版,第402页。
12直接污染税和污染产品税则是针对污染环境、破坏自然资源的特定行为和产品,根据“污染者付费、谁消耗谁付费”原则所征收的税,如二氧化碳税、二氧化硫税、噪音税、水污染税、垃圾税、开采税等。
13一般环境税是基于收入的环境税,其主要目的是筹集环境保护的资金。
14王世亮,陈新庚： 《探析我国环境税收制度的构建》,载《四川环境》,2004年第5期。
15[英]锡德里克·桑福德：《成功税制改革的经济与问题》第2卷,《税制改革的关键问题》,邓力平译,中国人民大学出版社,2001年版,第28页。
16陈君： 《试论中国环境税收政策的改革与完善》载《中国财经大学学报》,2000年第10期。
17史延丽：《环境保护的锐收对策》,载《财税与会计》,1999年第4期。
18《中国的环境保护正处在十字路口》,载《中国环境报》,http://www.envir.gov.cn/info/2006/3/32557.htm,(2006-03-02)[2010-10-13.21：55]。
19杨琳：《试论我国环境税法的完善》,中国海洋大学硕士学位论文,2007年6月。
20计金标、高萍：《论我国开征独立型环境税的立法要素分析》,载《2007年财税法论坛》,中国税务出版社,2008年版,第389页。
21参见刘静玲：《人口、资源与环境》,化学工业出版社,2001年版,第230-231页。
22陈红梅： 《论可持续发展战略和我国环境立法的完善》,载《法学论坛》,2004年第3期。
23爱迪·B·维丝(Edith Brown weiss)：《行星托管：自然保护与代际公平》,载《生态季刊》,1984年第5期。
24王曦：《国际环境法》,法律出版社,2005年5月第2版,第102-103页。
25吕春雷：《基于可持续发展的环境税收制度设计》,安徽大学硕士学位论文,2007年10月,第11页。
26所谓“外部不经济”是指：在实际经济生活中,当某个人的活动会给社会其他成员带来危害,当他自己却不支付足以抵偿这种危害的成本时,这种性质的外部影响被称为“外部不经济”。
27[美]爱迪·B·魏伊丝：《未来世代的公正：国际法法、共同遗产、世代间公平》,汪劲等译,法律出版社,2000年版,第225页。
28是指那些为了保护人类和动植物健康或安全,保护生态环境而直接或间接采取限制甚至禁止贸易的法律、法规、政策与措施。
29绿色关税又称环境进口附加税,是指以保护环境为理由,对某些进口产品除征收一般关税外,再加征环境税。
30绿色技术标准以保护环境的名义,通过立法手段制定苛刻的强制性环保技术标准,限制或禁止外国商品进口。
31绿色检疫是指某些国家制定严格的卫生检疫标准(特别是对食品中农药残留量、放射性物质残留量、重金属含量要求十分严格),限制或禁止外国产品特别是食品的进口。
32强制性措施以进口产品的生产制造环境、方法、过程等不符本国环境要求为由,强行禁止某些产品进口。
33即一国以另一国违反国际环境条约为理由采取的强制性进口限制措施；环境许可证制度、环境配额等其他形式。
34《人民之声报》,2006年第38期第3版,现行排污收费制度存在四大弊端。
35参见孙刚、赵骥民、房岩、隋华军、安永辉、杨校园：《我国开征环境税的可行性分析》,载《绿色经济》,2009年,第3期。
36参见OECD Tax Sparing Reconsideration Report by the Committee on Fiscal Affairs,1998.
37在行动方案2.6中明确指出“(C)对环境污染处理,开发利用清洁能源,废物综合利用和自然保护等社会公益性项目,在税收信贷和价格等方面给以必要的优惠。”在4.38中又指出“利用税收政策促进可持续发展,主要包括(A)环境保护、税务、财务等部门,将着手研究对废水、废气、固体废弃物征收环境税的方法。步骤和标准可先在一些地方试点。(B)对于环境保护工程项目和生态恢复工程项目给予一定的税收优惠,同时国家将着手研究制定自然资源开发的生态环境补偿收费政策。
38参见陈岩： 《美国的生态税收政策及其对我国的启示》,载《生产研究》,2007年第8期。
39参见徐志： 《荷兰的环境税及其借鉴》,载《涉外税务》,1999年第12期。
40参见卢中原：《瑞典绿色税收转型及其启示》,载《中国发展观察》,2007年6月,第50页。
41参见章娜： 《环境税的国际比较与借鉴》,载《上海财税》,2002年第6版。
42付伯颖：《论适于中国国情的环境税模式选择》,载《现代财经》,2008年第11期。
43陈工：《经合组织国家税务与环境专家关于开征环境税的看法及借鉴》,载《财金贸易》,1997年第5期。
44荷兰的燃料使用税包括汽油、重油、液化气、煤、天然气、石油等主要燃料征收的税。
45计金标：《生态税收论》,中国税务出版社,2000年版,第103页。
46伍云峰、须小萍： 《我国开征环境保护税的必要性》,载《中国统计》,2000年第6期。
47参见OECD (1994b):《The Environmental Effects on Trade》 OECD, Paaris.
48在环境公共财政学中,环境税“双重红利”的基本涵义是：环境税的开征不仅能够有效抑制污染,改善生态环境质量,达到保护环境的目标；而且可以利用其税收收入降低现存税制对资本、劳动产生的扭曲作用,从而有利于社就业、经济持续增长,参见许广月、宋德勇： 《环境税双重红利理论的动态扩展——基于内生增长理论的初步分析框架》,载《广东商学院学报》2008年第4期。
49计金标、高萍：《论我国开征独立型环境税的立法要素分析》,载《2007年财税法论坛》,中国税务出版社,2008年版,第392页。
51王惠：《环境税立法刍议》,载《法学家》,2002年第3期。
52《偷税与避税》,国家税务局税收科学研究所译,中国财政经济出版社,1992年版,第89页。
53王惠：《环境税立法刍议》,载《法学家》,2002年第3期。
54徐志： 《荷兰的环境税及其借鉴》,载《涉外税务》,1999年第12期。
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