宏观调控型税收视野下的环境税探析

随着我国严重雾霾天气的出现，环境治理成为迫在眉睫的民生问题。作为一种解决环境污染问题的重要市场化手段，环境税比直接的行政干预更能为市场主体所接受。作为一种宏观调控型税收，环境税不应该具备财政收入的功能，政府不应该成为环境税收入的利益主体。只有在坚持效率优先原则的前提下，将环境税的收入与支出统一在同一个系统运行，才能在有效激励企业实现碳减排、加快环境改善的同时，尽可能降低环境税开征可能导致的负面绩效。

Analysis of the Environmental Tax from the Perspective of Macro-control Tax

With the appearance of fog and haze weathers in China, the environmental governance has become an imminent livelihood issue. As an important means of market-oriented solutions to environmental problems, the environmental taxes are more acceptable than direct administration by the market. As a macro-control tax, the environmental tax shall not have the function of fiscal revenue, in other words, the government shall not be a stakeholder of the environment tax revenue. In order to encourage the enterprises to reduce carbon emissions while minimizing the negative performances of environmental tax, the environmental tax revenues and expenses shall be operated in a unified system under the principle of giving priority to efficiency.