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| 我国环境保护税优化策略分析
摘 要
自 2018年 1月 1日起，我国的《环境保护税法》正式实施。这是我国第一部专门体现“绿色税制”并推进生态文明建设的单行税法，是绿色税制发展的一个重要里程碑。环境保护税的开征，改善了以往排污费各地标准不统一以及强制性不足等问题，也增强了税收缴纳的监管力度，是我国改善当前生态环境和维护生态平衡的重要税制改革举措，有利于资源节约型环境友好型社会的建设。不过截至目前，环境保护税还存在许多需要完善之处，本文将剖析当前环境保护税实施过程中出现的各种问题，并且有针对性的为完善环境保护税法提供优化策略，以促进环境保护税的效果最大化。
关键词：环境保护税；现存问题；优化策略；绿色税制
ABSTRACT
Since January 1, 2018, the Environmental Protection Tax Law has been formally implemented.This is China's first single line tax law that specifically reflects the "green tax system" and promotes the construction of ecological civilization. It is an important milestone in the development of green tax system.The introduction of environmental protection tax has improved the problems of inconsistent standards and insufficient compulsion of pollutant discharge fees in the past, and also strengthened the supervision of tax payment. It is an important tax reform measure to improve the current ecological environment and maintain ecological balance in China,and is conducive to the construction of a resource-conserving and environment-friendly society. However, up to now, the environmental protection tax still has a lot to improve,this paper will analyze the current environmental protection tax in the processof implementation of various problems,and targeted to improve the environmental protection tax to provide optimization strategies, in order to promote the environmental protection tax effect maximization.
Keywords：Environmental protection tax;Existing problems; Optimization strategy; The green tax system
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