环境保护税立法还需准确定位

发布时间：2018-01-13 11:32

本文关键词：环境保护税立法还需准确定位　出处：《中国财政》2015年21期 　论文类型：期刊论文

【摘要】：正环境保护税立法渐行渐近。在2015年6月《环境保护税法(征求意见稿)》及说明全文公布之后不久,环境保护税法(下文简称环保税法)被正式补充进全国人大常委会立法规划,表明酝酿已久的环境保护税进入立法的快车道。这不仅是对十八届三中全会《决定》深化财税体制改革、完善税收制度任务列表中提出"推动环境保护费改税"的深度践行,也是落实"税收法定原则"的现实路径,更是以法治转变治污理念和经济发展方式,推进生态文明建设,提升国家治理能力现代化的必由之路。环保税立法意义重大。但
[Abstract]:The legislation on environmental protection tax is nearing. Shortly after the publication of the full text of the Environmental Protection tax Law (draft for comments) on June 2015. The Environmental Protection tax Law (hereinafter referred to as the Environmental Protection tax Law) has been formally added to the legislative planning of the NPC standing Committee. It shows that the long-brewing environmental protection tax has entered the fast lane of legislation, which is not only to deepen the reform of the fiscal and taxation system of the third Plenary session of the 18 Central Committee. It is also a realistic path to implement the principle of tax law and change the concept of pollution control and the way of economic development by the rule of law, which is put forward in the task list of perfecting the tax system to "promote the environmental protection fee to change the tax revenue". The only way to promote the construction of ecological civilization and the modernization of national governance ability is to legislate the environmental protection tax.
【作者单位】：中国社会科学院财经战略研究院博士后流动站;内蒙古财经大学;
【分类号】：D922.22
【正文快照】： 保税法的立法推进是以环保法的实施为基础的,因此,进入立法规划的环保税法应与环保法实现有效衔接。其一,在立法目的方面,环保税法承袭了环保法的立法思想和立法目的,利用税收手段,促进和改善环境,推进生态文明建设。值得一提的是,我国现有的18个税种无论是以法律形式还是暂行

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