我国环境保护税法实施困境及优化路径
Difficulties and Optimization Paths in the Implementation of China’s Environmental Protection Tax Law

本文深入探讨了《中华人民共和国环境保护税法》在实施过程中所面临的困境。研究指出，尽管环境保护税作为调节生态环境行为的经济手段，对于推进生态文明建设具有重要意义，但在实际操作中仍存在诸多困境。主要问题包括应税污染物范围不够全面，导致部分污染物未被纳入征税范围，引发税收争议；税额复核机制存在主动性不强、程序不规范等问题；企业申报意愿低，影响了税收数据的准确度和政策实施。此外，不同地区的税额标准差异还可能导致企业选择在环保税较低的地区投资，造成地方环境负担不均。针对上述问题，本文提出了相应的优化建议，如优化税收，适时扩大税种范围，税收优惠；建立部门间税收监管协调机制，提高征税透明度和执行力度；同时，应充分运用媒体监督等社会力量，实现全面的社会监督。通过这些措施，旨在进一步优化《环境保护税法》的实施，更好地发挥其在环境保护中的作用。
This article delves into the challenges faced in the implementation of the Environmental Protection Tax Law of the People’s Republic of China. Research has pointed out that although environmental protection taxes, as an economic means of regulating ecological and environmental behavior, are of great significance in promoting ecological civilization construction, there are still many difficulties in practical operation. The main problems include insufficient coverage of taxable pollutants, resulting in some pollutants not being included in the scope of taxation and causing tax disputes; the tax review mechanism has problems such as weak initiative and non-standard procedures; the low willingness of enterprises to declare has affected the accuracy of tax data and policy implementation. In addition, the differences in tax standards in different regions may also lead to companies choosing to invest in areas with lower environmental taxes, resulting in uneven local environmental burdens. In response to the above issues, this article proposes corresponding optimization suggestions, such as optimizing taxation, expanding the scope of tax categories in a timely manner, and providing tax incentives; establish a coordination mechanism for inter departmental tax supervision, improve tax transparency and enforcement efforts; at the same time, social forces such as media supervision should be fully utilized to achieve comprehensive social supervision. Through these measures, the aim is to further optimize the implementation of the Environmental Protection Tax Law and better leverage its role in environmental protection.