依法治国视角下构建我国生态税收体系的路径选择  

The Path Selection of Building Ecological Tax System in China from the Perspective of Rule of Law

作　　者：闻勇[1] 薛军[2] 

机构地区：[1]云南大学发展研究院,云南昆明650091 [2]云南财经大学公共政策研究中心,云南昆明650221

出　　处：《生态经济》2015年第12期63-69,共7页Ecological Economy

基　　金：国家自然科学基金项目"地方政府债务可持续性与管理制度创新研究"(70963015);云南省社会科学基地课题重点项目"云南统筹城乡义务教育资源均衡配置对策研究--基于财政资源配置角"(JD2014ZD07)

摘　　要：随着十八届四中全会提出的"依法治国"理念逐步深入我国经济社会管理的方方面面,如何将建设生态文明纳入全面深化改革的大框架中,建设系统完整的生态文明制度体系,用法律制度保护生态环境,便是我们现阶段急需探究和明确的问题。生态文明的法律制度建设是多方面的,文章将从税收法制建设的角度入手,分析我国现有税收体制在生态文明建设方面存在问题,探究其存在的原因,以期为构建我国生态税收体系选择适宜路径。With the proposal of the eighteen session of the Fourth Plenary Session of the ＂rule of law＂ concept of the gradual deepening of China＇s social management and economic aspects, how will the construction of ecological civilization goes into the framework of deepening the reform of comprehensive, complete system of ecological civilization construction system, with the legal system of protecting the ecological environment, it is our urgent need to explore and clear at the present stage. The legal system of the construction of ecological civilization is in many aspects, this paper will start from the tax legal system construction angle, to analysis the existing problems in the construction of ecological civilization in the existing tax system of our country, and to explore the reasons for its existence, in order to build an ecological tax system in China to choose suitable path.

关 键 词：依法治国 生态文明 税收体制 

分 类 号：F062.2[经济管理—政治经济学]