Reuse world

Recently, by the Asia-Pacific Finance and Development Center organized the “2008 Biennial Forum - the clean development of the financial policy options”, the Ministry of Finance, said Wang Xiaohua, deputy director of taxation, the face of increasingly severe eco-environmental situation in the future make reference to international experience, maturity, study the introduction of an independent type of environmental taxes to promote economic and social development in harmony with the resources and the environment.

from the 70s of last century onwards, the introduction of some foreign countries have sulfur dioxide tax, water tax, solid waste tax, garbage tax, etc., in the binding behavior of enterprises, strengthen environmental protection has received relatively good results. In recent years, China’s increasing environmental remediation and protection efforts, to the levying of “green taxes” have also been studies and plans.

However, due to various reasons, the international common practice in our country that has not been implemented. At present, China’s only enterprise sewage charges, sewage charges, and charged at the standard too low, the use of fees charged in the direction of a lack of scientific and unified management, which resulted in incomplete factor cost of environmental resources, environmental resources are cheap and the use of . In addition, penalties for environmental violations have not done enough business, means soft, but also result in a lack of pressure from business-to-energy emissions and power. Yunnan Province has recently informed the “Yangzonghai arsenic contamination event” is an example. According to reports, on the cause of this pollution incidents Jin Industry Trade Co., Ltd. of environmental violations, and environmental protection departments have been conducted, 15 penalties, while “the company on environmental issues can always drag on drag, can push and push,” “pay a fine in fact, actively.” The reason of this phenomenon because the company on enterprise efficiency trade-offs that compared to control pollution and to pay a fine of damage would be more smaller. China’s current environmental law, corporate presence of illegal sewage disposal, the environmental protection departments can be fined up to 100,000 yuan, and can only be fined a second month, a company full of illegal sewage up to a year before playing in operator fined 1.2 million yuan, while the transformation of the cost for sewage The funds should be much larger than this figure - an offense less than the cost of compliance costs, naturally, are not afraid of a fine of. The lack of effective monitoring mechanisms, enterprises and the local that the Government only for short-term economic interests, but also makes a variety of emission standards are now unable to corporate behavior deterrent effect, already weak environmental laws and regulations to become a piece of paper is not surprising that .

should be said, the collection of “green taxes” to solve the above problem is a more effective way. The “green taxes” The introduction of the tax system, the behavior of direct pollution of the environment and in the process of production and consumption will cause environmental pollution, product class scientific and rational way to tax, corporate environmental into practical help to the track for effective enterprise supervision; the same time, using this form of environmental protection shall be determined from a legal perspective, but also help to enhance the environmental awareness of businesses and individuals. In addition, the collection of “green taxes” will not only make the current production structure and patterns can be changed as soon as possible, the tax revenue can also be used to solve more environmental problems, to play a greater value, the real avoid the “pollution first, treatment later” manner.

Although the levying “green taxes” is not an overnight thing, but also the relevant departments to conduct more detailed demonstration and planning, however comprehensively implement the scientific concept of development, in-depth strategy of sustainable development today, as soon as possible a special environmental protection tax law, and reasonable charge “green taxes” is needed.

展望变为现实，以“绿色税”，早在

最近，由亚太财经与发展中心举办的“2008双年度论坛-金融政策选择”清洁发展，财政部表示，王晓华，税务副主任，在面对日益严重的生态环境在将来的情况要借鉴国际经验，成熟，研究环境税的一个独立的类型采用促进与资源和环境的和谐，经济和社会发展。
从上个世纪70年代
起，一些外国引进了二氧化硫税，水税，固体废物税，垃圾税等，在企业有约束力的行为，加强环保已收到较好效果。近年来，中国不断增长的环境治理和保护工作，以“绿色税”也已研究和计划征收。

然而，由于种种原因，国际惯例在我国尚未得到执行。目前，中国唯一的企业排污费，排污费，并在收费标准太低，在一个科学和统一的管理，在环境资源要素成本计算的结果不完全缺乏方向，收费的使用，环境资源廉价和使用。此外，对于环境违法行为的处罚力度不够商业，手段软，而且还导致缺乏来自企业的压力转化为能源的排放和动力。云南省最近通知“阳宗海砷污染事件”就是一个例子。据报告这一污染事件的进工贸有限公司的环境违法行为，环保部门已进行的原因，15罚款，而“关于环境问题的公司总能拖就拖，能推动和推“，”其实支付罚款，积极。“这一现象的原因是因为对企业效率的权衡公司相比，控制污染，并支付罚款的损害会更小。中国目前的环境法，非法排污企业的存在，环保部门可以处以最高十万元，并且只能被罚款1个月，公司充满了非法排污比赛前的运营商长达一年的罚款一百二十零点○○万元，而对污水的资金应该比这个数字大-一个低于成本的遵从成本，自然进攻，成本转化不害怕的罚款。建立有效的监督机制，企业和地方的，而唯一的短期经济利益的政府，而且还使废气排放标准的品种，现在缺乏对企业的行为不能阻吓作用，本来就很脆弱的环境法律和法规，成为一块纸是不足为奇的。

应该说，“绿色税”的征收来解决以上问题是更有效的方法。 “绿色税”的税收制度，对环境和生产和消费过程中的行为将直接污染造成环境污染，产品一流科学合理地税务，企业环境变成实际的帮助跟踪有效的企业监督，同时，使用这种环保的方式予以确定，从法律角度看，而且还有助于提高企业和个人的环保意识。此外，“绿色税”的征收，不仅使目前的生产结构和模式是可以改变的，尽快，税收也可以用于解决更多的环境问题，发挥更大的价值，真正避免在“先污染，后治理”的方式。
虽然征收“环保税
”不是一朝一夕的事情，但有关部门也进行更详细的示范和规划，但全面落实科学发展观，深入实施可持续发展战略的今天，尽快一个特殊的环保税的法律，合理收费“绿色税”是必要的。08.11.5