中国环境税的功能检视与立法路径
Function Identification and Legislative Perfection of Environmental Taxation in China

环境税因其具有有效筹集环保资金、调控污染与破坏环境资源的行为、提高经济增长质量和维护社会环境公平等功能而领先于传统的命令-控制型环境管理模式。但在推行中可能出现双重红利引发偏差、转嫁税负影响减排以及重效率轻公平等现象，产生功能异变。我国政府确立了税收手段保护和改善环境的治理思路，厘清环境税所具备的功能、防范其发生功能异变、明晰新形势下环境税的功能需求是引导我国环境税制顺利推行的前提。构建符合中国本土化的环境税制、实现环境税的功能应当从健全法律运行体制、明晰政府事权责划分以及完善保障性制度建设等方面进行探索和思考。
Environmental tax is superior to the traditional environmental management method--the “mandate and control” approach, with the function of raising fund for environmental protection efficiently, regulating misconduct damage to environment and improving the quality of economic growth. While in the process of the construction of environmental tax, its function may mutate. For example, “double dividend” caused deviation, tax burden transfer and bias efficiency. The Chinese government has established an idea of using taxes to protect and improve the environment; therefore, clarifying the function of environmental tax and preventing mutation are essential preconditions for carrying out the environmental taxation of China. The localization of Chinese environmental taxation should be composed of improvement of the legal operation system and protective system, as well as specifying the government power and responsibility.