Reflection and Reconstruction of the Design of Noise Tax Item for Environmental Protection Tax
The introduction of environmental protection tax is an important tool for a state to regulate the emission behavior of producers,and the selection of the taxable pollutants show the type of pollutants that a state intends to regulate by means of"economic incentive"in the tax law.Industrial noises,the main tax item of environmental pro-tection tax,faces the following difficulties:"simultaneous taxes and penalties,heavy burdens","high cost of tax administration"and"low tax revenue".If taxpayers improve their production technology,the amount of emissions will be reduced.But tax revenues will be reduced as well.Therefore,the selection of taxable pollutants should take into account both foresight and realism.On the one hand,for the purpose of achieving the long-term goal of impro-ving the environment,taxable pollutants must have the possibility of continuous reduction of emissions through the improvement of production processes.On the other hand,taxing the pollutant can raise a certain amount of tax reve-nue to realize the short-term goal.In order to realize the revenue-raising function of the environmental protection tax,the principles of tax efficiency and tax fairness should be balanced,and the"command-and-control"regula-tions should still be adopted for pollutants that are not suitable for taxation,so as to collaborate in the realization of the goals of energy conservation,emission reduction and environmental improvement through the co-management of taxes and penalties.
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