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Comparison of Environmental Tax Systems of China and the United States and the Enlightenments

Chinese Journal of Urban and Environmental Studies 2019年第3期07卷 24-38页

作者： YAN Yunfeng WANG Ran FAN Qingwen School of Economics Capital University of Economics and Business Building Boxue CUEB Research Institute for Global Value Chains University of International Business and Economics

Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development(OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency(EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.

关键词： Ecological civilization environmental tax revenue taxation structure taxation elements taxation reform

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An Empirical Analysis of the Optimal Level of China's Macro Tax Burden:From the Perspective of Economic Growth

An Empirical Analysis of the Optimal Level of China's Macro ...

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作者： YAO Linxiang WANG Zhuwang Jiangxi University of Finance and Economics

The relationship between the tax revenue and economic growth can be more accurately described by adopting the revised macro tax burden after eliminating the impact of non-tax factors on economic growth.The findings of this study indicate that there exists negative correlation between China’s macro tax burden and economic growth,but the taxation structure is positively correlated to the economic growth,and the non-tax factors are more and more favorably affecting the economic growth.During the latest 10 years,the caliber of China’s three macro tax revenue,especially the large caliber of the actual tax burden,is higher than that of the optimal macro tax burden,even goes beyond the upper limit of the interval of the optimal tax burden.Therefore,from the perspective of economic growth,China should reduce properly the macro tax burden,further optimize the taxation structure,increasingly lower the percentage of indirect tax,and make full use of the synergistic effect of such non-tax factors as the fiscal policy,the monetary policy,the industrial policy and so on.

关键词： optimal macro tax burden taxation structure non-tax factors economic growth

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完善我国直接税体系的分析与思考

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财政与税务 2021年第12期

作者：梁季陈少波

直接税是指税负较难转嫁的税种，由于其纳税人与负税人一致，因而强化税收调节、缩小收入及财富差距的作用明显。本文在对直接税进行明确界定的基础上，从国际比较视角对我国直接税占比变化、结构特征进行了分析。我国与世界其他主要经... 详细信息

直接税是指税负较难转嫁的税种，由于其纳税人与负税人一致，因而强化税收调节、缩小收入及财富差距的作用明显。本文在对直接税进行明确界定的基础上，从国际比较视角对我国直接税占比变化、结构特征进行了分析。我国与世界其他主要经济体相比，直接税体系与当前经济发展阶段不相适应，结构性失衡问题凸显，个人所得税制度不完善且收入占比低，财产税结构不够合理，不利于优化收入及财富分配。健全我国直接税体系，应全方位提升直接税的职能作用，处理好直接税与间接税的关系、直接税占比提高与结构优化的关系，完善重点税制，尤其是完善个人所得税、尽快推出房地产税，构建面向自然人纳税人的征管制度体系，营造利于健全直接税体系的社会环境。

关键词：直接税所得税财产税税制结构间接税 direct tax income tax property tax taxation structure indirect tax

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