论我国生态税法律制度的构建与完善  

Construction and Perfection of China's Ecological Tax Law System

作　　者：焦盛荣[1] 

机构地区：[1]甘肃政法学院校长办公室,甘肃兰州730070

出　　处：《兰州大学学报（社会科学版）》2009年第3期95-100,共6页Journal of Lanzhou University（Social Sciences）

摘　　要：我国现行的生态税法律制度在减轻或消除污染,加强环境保护方面发挥了一定的作用,但仍存在缺少针对环境保护的专门税种、税种分散、费多于税、缺乏系统性等缺陷。构建与完善我国生态税法律制度,应在确立生态税法律制度的立法原则的基础上,改革排污收费制度,开征环境保护税;同时,对现行资源税、消费税、城市建设维护税及税收优惠政策等进行改革与完善,以促进我国经济社会与环境的协调、可持续发展。The perfection of ecological tax law system is important for the purpose of achieving the aim of the specific environmental policies. the environmental equity and sustainable development. China＇s current ecological tax legal system played a certain role in reducing or eliminating pollution and strengthening environmental protection. However, there are still some defects, such as the lack of special taxes for environmental protection, taxes deconcentration, more fees than taxes, and the lack of systematic management, etc. It is imperative to construct and perfect China＇s ecological tax legal system and to reform pollution discharge levy system, and impose environmental protection tax, based on the establishment of legislative principles of ecological tax legal system. At the same time, they should also reform and perfect current resource tax, consumption tax, urban maintenance and construction tax, preferential tax policy, and then harmonize China＇s economic and social development and environment, and develop sustalnably.

关 键 词：生态税 法律制度 环境保护税 可持续发展 税收优惠政策 

分 类 号：F812.42[经济管理—财政学] D922.29[政治法律—经济法学]