关于“环保税”税负平移原则的探讨
摘 要：税负平移原则的设计体现了渐进式制度改革的思想，既通过排污收费
制度关键要素的平移来保持平稳过渡，又通过适当提高征收强度、正向激励和规范
“ ”程度等手段，实现了政策的改善提升。基于税负平移原则， 环保税 将实现排污费
制度向环保征税制度的平稳转移。转移前，排污费制度存在的执法刚性不足、地方
“ ”政府干预和地方部门干预等方面问题， 环保税 的出台将解决遗留的问题，并利用
税收杠杆手段进行调节，多排多缴税，少排少缴税，鼓励企业减少排放污染物和能
源消耗，推进绿色生态文明建设。
关键词：环保税；税负平移原则；费改税
Discussion on The Principle of Tax Burden
Translation of "Environmental Protection Tax"
Abstract:The design of the principle of tax burden translation reflects the idea of
gradual system reform,which can achieve a smooth transition through the translation of
the key elements of the pollutant discharge fee system, and the improvement of the policy
is achieved through the appropriate improvement of the collection intensity, positive
incentive and standard degree. Based on the principle of tax burden translation, the
"environmental protection tax" will realize the smooth transfer of pollutant discharge fee
system to the environmental taxation system.Before the transfer,pollutant discharge fee
system has the problems of rigid law enforcement, local government intervention and
local intervention.The policy of "environmental protection tax" will solve the remaining
