本文選題：污染產(chǎn)品　切入點(diǎn)：環(huán)境保護(hù)稅　出處：《中國政法大學(xué)學(xué)報(bào)》2017年05期

【摘要】：污染產(chǎn)品稅與污染排放稅向來被視為污染稅(環(huán)境保護(hù)稅之內(nèi)核)的兩大支柱。無論是理論層面還是國際實(shí)踐趨勢,污染產(chǎn)品理應(yīng)是環(huán)境保護(hù)稅的重點(diǎn)規(guī)制對象。然當(dāng)下環(huán)境保護(hù)稅立法僅聚焦于污染排放課稅,而將污染產(chǎn)品任由消費(fèi)稅選擇性調(diào)整。稅制實(shí)踐一再證明,消費(fèi)稅終歸不是以環(huán)境保護(hù)為主位目的的特定目的稅,諸多先天稅制上欠缺環(huán)境保護(hù)稅的專業(yè)性,難以迎合環(huán)境治理的需要。不管是鑒于域外經(jīng)驗(yàn),還是基于稅制分工,都有必要借環(huán)境保護(hù)稅立法之機(jī),將污染產(chǎn)品納入環(huán)境保護(hù)稅的征稅范圍,即便一步到位的條件未必成熟,也有必要在"環(huán)境保護(hù)稅法"中預(yù)留未來針對污染產(chǎn)品的課稅空間,實(shí)現(xiàn)污染排放稅和污染產(chǎn)品稅的協(xié)同規(guī)制。
[Abstract]:Pollution product tax and pollution emission tax have always been regarded as two pillars of pollution tax.No matter in theory or in international practice, pollution products should be the key regulation object of environmental protection tax.However, the current environmental protection tax legislation only focuses on pollution tax, and leaves polluting products to the selective adjustment of consumption tax.The practice of tax system has proved time and again that consumption tax is not a special purpose tax with the primary purpose of environmental protection, and many innate tax systems lack the specialty of environmental protection tax, so it is difficult to meet the needs of environmental management.Whether in view of extraterritorial experience or based on the division of labour in the tax system, it is necessary to take the opportunity of legislation on environmental protection taxes to bring pollution products into the scope of taxation of environmental protection taxes, even if the conditions for a one-step approach may not be ripe.It is also necessary to reserve the future tax space for pollution products in Environmental Protection tax Law to realize the coordinated regulation of pollution emission tax and pollution product tax.
【作者單位】： 武漢大學(xué)法學(xué)院;武漢大學(xué)社會學(xué)系;
【基金】：司法部國家法治與法學(xué)理論研究項(xiàng)目“資源稅立法目的與制度設(shè)計(jì)研究”(16SFB3042) 中央高校基本科研業(yè)務(wù)費(fèi)專項(xiàng)資金資助項(xiàng)目“環(huán)境法與財(cái)政法的價(jià)值整合研究”的階段性成果
【分類號】：D922.22;D922.68

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