环境税国际协调法律制度障碍及解决途径研究
发布时间：2018-11-26 18:29
【摘要】：研究环境税国际协调法律制度存在的障碍及解决途径。环境税国际协调中的发展不平衡、环境税边境调整中的南北冲突、环境税收体系的国别差异等,是环境税国际协调法律制度运行的主要障碍。针对不同的障碍因素,提出相应的应对策略,并指出,解决差异必须首先正视差异,再寻找减小差异的途径,途径包括采用优惠措施,进而像欧盟那样,在不断建立共识的基础上,逐渐将环境税标准向更高方向协调;解决税收体系差异,应该先从技术细节开始,达成初步共识,再从已有的一致稳步地向前发展。
[Abstract]:This paper studies the obstacles and solutions of the international harmonization of environmental tax. The imbalance in the development of the international coordination of environmental tax, the conflict between the north and south in the adjustment of the border of environmental tax, and the differences between countries of the environmental tax system are the main obstacles to the operation of the international coordinated legal system of environmental tax. According to the different obstacle factors, the corresponding coping strategies are put forward, and it is pointed out that to solve the differences, we must first face the differences and then find ways to reduce them, including adopting preferential measures, and then, like the European Union, Gradually harmonize environmental tax standards in a higher direction on the basis of continuous consensus-building; To solve the differences in tax system, we should start with technical details, reach a preliminary consensus, and then move forward steadily from the existing consensus.
【作者单位】： 对外经济贸易大学法学院;
【基金】：教育部人文社会科学研究规划基金项目《海洋石油污染损害赔偿制度比较研究》(74052301)阶段性成果
【分类号】：D996.9
本文编号：2359298
[Abstract]:This paper studies the obstacles and solutions of the international harmonization of environmental tax. The imbalance in the development of the international coordination of environmental tax, the conflict between the north and south in the adjustment of the border of environmental tax, and the differences between countries of the environmental tax system are the main obstacles to the operation of the international coordinated legal system of environmental tax. According to the different obstacle factors, the corresponding coping strategies are put forward, and it is pointed out that to solve the differences, we must first face the differences and then find ways to reduce them, including adopting preferential measures, and then, like the European Union, Gradually harmonize environmental tax standards in a higher direction on the basis of continuous consensus-building; To solve the differences in tax system, we should start with technical details, reach a preliminary consensus, and then move forward steadily from the existing consensus.
【作者单位】： 对外经济贸易大学法学院;
【基金】：教育部人文社会科学研究规划基金项目《海洋石油污染损害赔偿制度比较研究》(74052301)阶段性成果
【分类号】：D996.9
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