中国实施环境保护税:另一种框架

IF 2.1 Q2 BUSINESS, FINANCE Pacific Accounting Review Pub Date : 2022-04-01 DOI:10.1108/par-02-2021-0021
W. Cai, M. Bai, H. Davey
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引用次数: 3

摘要

本研究的目的是为了更好地理解环境税与其他环境管理制度之间的联系,并提出在中国实施环境保护税(EPT)的替代框架。设计/方法/方法本研究采用了多种方法,包括文献分析和比较分析。档案资料涵盖了中国与EPT和EMS子系统相关的法律、报告、法规、指南和标准。该研究确定了环境税的几个制度特征,这些特征在过去的税收研究中没有得到充分的探讨。此外,研究表明,信息共享机制是解决环境税实施相关风险和不确定性的关键,其机制建立在环境税收和两个环境管理子系统之间的联系基础上。本研究的发现对理解中国的环境税收制度、环境影响评价制度和污染物排放许可制度具有启示意义。另一种框架的构建为环境税收的方法提供了见解。本研究的一个局限性是,由于一些污染物可能不可复制,因此不准确的人工采样可能会破坏框架的应用。实际意义本研究的发现与决策者有关,他们正在设计、改进或放弃环境税,以寻求环境问题的替代解决方案。社会意义从本研究中获得的见解可能有助于降低与实施环境税相关的风险和不确定性。独创性/价值本研究通过构建一个将环境税收制度与两个环境管理体系联系起来的替代框架,为环境税的方法做出了贡献。该框架为一些有前途的研究机会奠定了基础。此外,该研究通过将会计和环境知识联系起来并开发跨学科方法,扩展了税务会计文献(Hanlon和Heitzman, 2010)。该研究还为解决中国实施环境税所面临的挑战的新兴文献体系做出了贡献。
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Implementing environmental protection tax in China: an alternative framework
Purpose The purpose of this study is to better understand the nexus between environmental taxes and other environmental management systems (EMSs) and to propose an alternative framework for implementing environmental protection tax (EPT) in China. Design/methodology/approach The study uses a multimethod approach encompassing document analysis and comparative analysis. The archival data covers laws, reports, regulations, guidelines and standards related to the EPT and EMS sub-systems in China. Findings The study identifies several institutional features of environmental taxes that have not been fully explored in past tax research. In addition, the study reveals that information-sharing mechanisms are key to addressing the risks and uncertainties associated with the implementation of an environmental tax and that the mechanisms are grounded in the nexus among EPT and two EMS sub-systems. Research limitations/implications The findings of this study have implications for the understanding of China’s environmental tax system, the Environmental Impact Assessment system and the pollutants discharge permit (PDP) system. The construction of an alternative framework provides insights for approaches to environmental taxation. A limitation of this study is that the application of the framework might be undermined by the inaccurate manual sampling, as some pollutants may be non-replicable. Practical implications The findings of this study are relevant to policymakers who are designing, improving or abandoning environmental taxes for alternate solutions to environmental issues. Social implications The insights gained from this study may be of assistance to lower the risks and uncertainties associated with the implementation of an environmental tax. Originality/value The study contributes to approaches to environmental taxes by constructing an alternative framework that connects an environmental tax system with two EMSs. The framework lays the groundwork for some promising research opportunities. Additionally, the study extends the tax accounting literature (Hanlon and Heitzman, 2010) by connecting accounting and environmental knowledge and developing a transdisciplinary approach. The study also contributes to the emerging body of literature that addresses the challenges in implementing environmental taxes in China.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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