摘要
环境保护税是世界各国普遍开征的一种行为税,实质是通过税收手段来实现环境与自然资源的保护和有效利用。环境保护税问题既是税收问题,更是法律问题。外部负效应理论、公共产品理论、税收法定理论是环境保护税立法的理论依据;环境保护税保护对于实现可持续发展和社会稳定方面有很大功效。环境保护税的立法不仅应对税制要素进行精心设计,而且有必要探讨税种立法与税权划分、税的开征与公民参与、税费改革与纳税人负担等问题。
Environmental protection tax is a kind of act tax. The essence of environmental tax is to protect the environment and natural resources by means of taxation. The problem is not only about the tax probtem, but also the legal matter. Negative external effect theory, the theory of public goods, tax revenue legal theory is the theoretical basis of environmental taxes＇ legislation; Environmental tax has great effect on the realization of sustainable development and social stability. The legislation of environmental protection tax should be carefully designed to deal with the elements of the tax system, and it is necessary to discuss the tax category legislation and the division of tax power, the tax collection and public participation, the tax reform, taxpayers＇ burden and other issues.
出处
《生态经济》
CSSCI
北大核心
2015年第11期167-170,共4页
Ecological Economy
基金
华中科技大学"中央高校基本科研业务费资助"课题"一体化税法问题研究"(2014AA018)
湖北省省级教学研究项目"作为整体的一体化税法教程研究"(2014057)
关键词
环境保护税
税费改革
税种立法
纳税人负担
environmental protection tax
tax reform
tax category legislation
taxpayers＇ burden
