论我国以环保税法为主体的绿色税制体系建设  

On the Construction of the Green Tax System wih the Environmental Tax Law as the Main Body in Our Country

作　　者：刘隆亨[1] 翟帅[2] 

机构地区：[1]北京联合大学,北京100191 [2]中央财经大学法学院,北京100081

出　　处：《法学杂志》2016年第7期32-41,共10页Law Science Magazine

摘　　要：环境问题已成为制约我国经济社会发展的重大阻碍,利用税法调解改善环境成为助推国家绿色发展的重要制度设计。我国当前环保税收制度中存在的主体税种缺失、相关税种先天不足、税收优惠形式单一、税费重叠等问题,无法有效发挥调整环境的作用。我国环保领域税收立法应采取"伞形"结构,即建立以环境保护税为主体、相关税种为辅助、环保税收优惠为补充的绿色税收体系,以期为解决环境问题提供制度依据。Environmental problem has become the major obstacle of China＇ s econcomic and social development, using of the tax law to mediating and improving the environment has been the important design of system boosting the national development of green. The missing of main body tax existing in the current environmental tax system in our country, the deficiency of relevant taxes, preferential tax form is single, overlapping of taxes and fees and so on, leading to restriction of the role of adjusting environment of tax. We put forward the multi - level legal system of China＇s environmental protection tax, to establishing The Environmental Protection Tax as the main body, the relevant tax as the backbone, tax incentives in environmental protection for auxiliary. Hoping to promote green tax legislation, provides the basis of the law system in order to solve environmental problems.

关 键 词：环境税 环境税费制度 环境保护税法 绿色税制体系 

分 类 号：D922.22[政治法律—经济法学]