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《Public Finance Research》 2016-01
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Some Thoughts and Policy Recommendations on Promoting the Legislation of Environmental Protection Tax

Su Ming;Xing Li;Xu Wen;Shi Wenpo;  
There is a strong response to the release of Environmental Protection Tax(Draft for soliciting opinions). In order to promote the smooth conduction and implementation of environmental protection tax legislation,we conducted a careful study of a number of controversial issues, and make some preliminary observations and policy recommendations. First, carbon dioxide emission should be included in the scope of taxation. A carbon tax should be retained as a tax item of environmental protection tax and levy in the later period of 13 th Five-Year Plan. Second, the revenue from environmental protection tax should not be earmarked but be included in the overall public budget. Third, environmental protection tax should not be assigned to subnational government. The revenue should be shared between central government and subnational government. Fourth, in order to ensure effective implementation of environmental protection tax, the issue of expenditure guarantee of the county environmental protection department should been handled well. Fifth, tax preference for sewage treatment plants should be equal to that for other pollution emission enterprises. But taking into account the practical difficulties of sewage treatment plants, they can enjoy tax exemption policy in a certain period.
【CateGory Index】: D922.22;F812.42
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