摘要
正在推进中的环境保护税立法工作,是对税收法定原则的落实,也是以法治理念促进发展方式转变、建设生态文明的举措。本文就环境保护税的立法理论基础、税收法定原则贯彻、事权划分与收入归属、预算管理体系、协调机制构建五个方面谈一些认识。
Promoting the environmental protection tax legislation is an implementation of the statutory taxation principle, and is also a measure of promoting the transformation of the economic development？pattern by legal conception and constructing the ecological civilization. This paper discusses five points on the environmental protection tax legislation： the theoretical basis, the implementation of the statutory taxation principle, the division of responsibilities and the revenue attribution, the budget management system, and the construction of coordination mechanism.
出处
《税务研究》
CSSCI
北大核心
2016年第9期71-78,共8页
关键词
环境保护税
理论基础
税收法定
收入归属
预算体系
协调机制
Environmental protection tax
Theoretical basis
Statutory taxation principle
Revenue attribution
Budgetsystem
Coordination mechanism.
