我国环境税法律制度构建问题研究  

A Research on the Construction of the Legal System of Environmental Tax in China

作　　者：肖天柏 Xiao Tianbai(School of Law,Anhui University,Hefei 230601,China)

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《黄山学院学报》2018年第2期27-31,共5页Journal of Huangshan University

摘　　要：伴随着改革开放的不断深化、经济的快速发展,严重的环境污染和生态破坏问题随之而来,不仅严重威胁人民群众的生命健康,还给我国经济社会的可持续发展造成了极大影响,长期以来,为保护生态环境而实施的收取环境保护费的方式已经不能适应我国现状。域外一些发达国家经过长期实践,已形成较为成熟的环境税法律制度体系,借鉴发达国家环境税法律制度发展的有益经验,结合我国基本国情,可以进一步完善我国环境税法律制度体系。With the rapid economic development as well as the deepening of reform and opening-up,such problems as serious environmental pollution and ecological destruction rise afterwards,not only pos-ing a serious threat to people’s life and health,but also having a negative impact on the sustainable de-velopment of our social economy.For quite a long time,our government has adopted the measure of tak-ing corresponding environmental fee to deal with environmental problems However,this measures,under new circumstances,proved to out of date and ineffective.On the other hand,some western countries have developed a relatively mature legal system of environmental tax after years’practice.This paper is expect-ed to draw lessons from those developed countries and combine it with China’s own reality to further im-prove its environmental legal system.

关 键 词：环境费 环境税 法律制度 

分 类 号：D912.29[政治法律—民商法学]