Double Analysises on the Basic Theory and Legislative Practice of the Pollution Product Tax

我国《环境保护税法》体现的是排污“费改税”的立法思路，基本上是一种制度的简单平移，并未将可能造成环境污染的产品纳入征税范围。无论是研究环境税的历史沿革，抑或近几年OECD及EU的税收工作报告都可发现，污染产品税在税种数量和税制地位上都要远高于排污税。我国消费税以筹集财政收入、调节消费和收入分配为主位功能，虽经过税制“绿化”，环保功效逐步提升，承担污染产品的课税职责，但从长远来看，污染产品税是我国环境税体系不可或缺的重要组成部分。有鉴于此，在引入污染产品税时决策者可采用与消费税并存的立法模式，一方面能够有效避免对现有税制体系“大动干戈”，极大降低改革成本，另一方面又可通过税目划分，促进政策之间的协调、配合，在避免税制性重复征税的前提下，更好的实现节能减排、促进环境保护。Confronted with increasingly severe issues on environment, environmental tax is undoubtedly an effective tool to suppress ecological deterioration and realize environmental protection. However, current envi- ronmental tax reform has followed such a legislation mode that transformed pollution discharge fees into pollution tax,which is just a simple move of legal system and is far away from a real sense of environmental tax. Environmental tax includes a great variety of tax items, and the most important of which is pollution tax that can be divided into pollution discharge tax and pollution product tax. Both history of environmental tax and tax report of OECD and EU have indicated that, pollution product tax is superior to pollution discharge tax both in tax item and system position. Therefore, it is parochial for lawmakers to only focus on pollution discharge tax and ignore pollution product tax. Meanwhile, given the existing environmental protection function in traditional tax system, the crux of the matter for pollution product tax falling to the ground in China is the coordination between consumption tax and pollution product tax.国家社科基金后期资助项目“环境税整体化研究--以立法目的、原则与制度设计为中心”的阶段性成果（项目编号：15FFX047）;国家法治与法学理论研究项目“资源税立法目的与制度设计研究”的阶段性成果（项目编号：16SFB3042）