论立法回避制度对我国环境保护税法的启示  

On the Challenge System in Legislation and its Enlightenment to China's Environmental Protection Tax Law

作　　者：沙苗苗[1] 

机构地区：[1]北京理工大学法学院,北京100081

出　　处：《环境与可持续发展》2016年第3期139-140,共2页Environment and Sustainable Development

摘　　要：目前国务院法制办公室发布了《中华人民共和国环境保护税法(征求意见稿)》,该举措推动着我国环境保护税法的立法进程。立法是司法活动的起点,立法质量的高低决定司法活动的效果。立法回避制度在我国立法环节运用较少,而环境保护税法的制定因其所调整社会关系的复杂性可能面临征税标准不科学、执行难等困境。本文探析立法回避制度对我国环境保护税法的启示,旨在使该部法律更具有合理性与可行性,充分发挥其对社会的调整作用。Legislative Affairs Office of the State Council has released the revision of the draft of the Law of the people ＇ s Republic of China on environmental protection in recently,this move pushes the legislative process. Legislation is the starting point of judicial activities. The effect of judicial activity is determined by the quality of legislation. The challenge system in legislation is used less in legislation, environmental protection tax law may face the challenges such as unscientific tax dividends and difficulties of execution. The article studies on the Challenge System in Legislation and its Enlightenment,with the purpose of making it more rational and feasible that can fully play its role of social adjustment.

关 键 词：立法回避制度 环境保护税法 启示 

分 类 号：D922.22[政治法律—经济法学]