关于我国征收环境税的立法思考  

Study on Environmental Tax System

作　　者：王彬辉[1] 

机构地区：[1]湖南师范大学法学院,湖南长沙410081

出　　处：《时代法学》2010年第1期47-52,58,共7页Presentday Law Science

基　　金：湖南省2008年社会科学基金项目"促进长株潭‘两型社会’之经济刺激法律制度研究"(08YBB142)的阶段性成果

摘　　要：环境税作为防治污染和环境破坏,改善环境的经济手段之一,有着非常重要的作用。开征环境税将成为今后我国税收法律改革方向之一。制定并出台环境税独立税种,并与现有其他税种的"绿化"相互呼应,将成为开征环境税的基本"路线图"。Since the 1990＇s when sustainable development strategy was recognized by the international community, countries all regard developing circular economy and establishing circular society as an important approach for sustainable development. Environmental tax system is the mechanism of promoting circular economy. However, there are many defects in our tax system. We should learn from developed countries advance tax legislation, perfect our environmental tax system.

关 键 词：环境税 独立税种 税制绿化 

分 类 号：D922.6[政治法律—环境与资源保护法学]