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近年来,空气污染、雾霾成为困扰京津冀地区社会生产、人民生活的重要问题,现行治理方式难见成效。以治霾为契机,一系列深层次变化开始显现。消费税作为我国主要税种之一,能够通过引导企业的生产经营活动和人们的消费行为起到环境保护的作用。尽管2006年以来消费税在环境保护、节能减排方面的导向作用得到强化,但现行消费税在征税范围、税率设计、征收方式方面存在的问题日益凸显。本文从空气污染治理的角度,通过分析雾霾的成因指出我国现行消费税制度在环境保护方面的不足,并提出了相应的建议。
In recent years, air pollution and haze have become major problems that plague social production and people’s lives in the Beijing-Tianjin-Hebei region. The current management methods have shown little success. To control haze as a turning point, a series of deep-seated changes began to emerge. Consumption tax, as one of the main types of taxes in our country, can play an environmental protection role by guiding the production and business activities of enterprises and people’s consumption behavior. Although the guiding role of consumption tax in environmental protection and energy conservation and emission reduction has been strengthened since 2006, the existing consumption tax has become increasingly prominent in the scope of tax collection, tax rate design and collection methods. From the perspective of air pollution control, this article points out the insufficiency of current consumption tax system in our country by analyzing the causes of smog and puts forward corresponding suggestions.