環境稅的法際互動與制度協調——以環境稅、消費稅與資源稅協同規制為中心

Interaction among the Laws and System Coordination on Environmental Tax — Focusing on the Synergy Regulation of Environmental Tax, Consumption Tax and Resource Tax

The original legislative purpose of consumption tax and resource tax is raising fiscal revenue, adjusting income distribution, guiding rational consumption, adjusting differential earnings from resources instead of protecting the environment. However, with the environment issues growing more and more severe and the lack of the general environmental tax, consumption tax and resource tax are continuing “greening”, which gradually take the tax roles of “promoting energy saving and emission reduction” and supporting environment protection. What’s more, the environment purpose existing in different kinds of taxes leads to repetitive taxation of environmental tax, consumption tax and resource tax from time to time. Whether to protect the environment or to maintain taxpayers’ right, avoiding repetitive taxation is a must. In order to reach that point, considering “the purpose hierarchy of environment related tax” as the core ruler of coordinating taxation system and “the technology of tax collection” as the auxiliary facilities of coordinating tax system may be a possible choice. We should integrate the function of protecting the environment of each environmental-related tax on the basis of identifying them, besides, related environment economy and administration measures should not be ignored either. Only in that way, can the purpose of promoting energy saving and emission reduction and protecting the environment be achieved as much as possible.