试论污染产品税中国化之正当性

Abstract

污染产品税是以可能对环境造成污染的产品课征的一种间接环境税。就世界范围而言,污染产品税多作为一种独立的环境税实现环境保护。我国尚未建立污染产品相关的环境税制,转而由传统的消费税承担污染产品的课税职责,环境保护功效大打折扣。当下,我国引入污染产品税具备相当的正当性：必要性方面,在商品经济下,大量产品需求带来的环境污染无法忽视,绿色财政成为可持续发展理念下国家财政发展的新方向,污染产品税制的引入亦符合环境税制的国际发展规律;良好的政策大环境、极高的公众支持以及＂结构性减税＂营造的税负空间为污染产品税制的引入带来了极大的可行性。

Pollution Product Tax is an indirect environmental tax levied on products that may cause pollution to the environment.On a global scale,the pollution product tax,as an independent environmental tax,aims to achieve environmental protection.China has not yet established a pollution-related environmental tax system,and the traditional consumption tax takes responsibility for taxation of contaminated products,this greatly reduced the effectiveness of environmental protection.Nowadays,under the commodity economy,the environmental pollution caused by the demand of a large number of products cannot be neglected.Green finance has become a new direction of the national financial development under the concept of sustainable development.The introduction of the pollution product tax system also conforms to the international development law of the environmental tax system.Good policy environment,high public support and ＂tax reduction＂ create a tax space for the introduction of pollution products,the tax system has brought great feasibility.