税收法定原则下环境保护税的立法设计

发布时间：2018-03-31 05:25

本文选题：十三五　切入点：环境保护税　出处：《地方财政研究》2015年10期

【摘要】："十三五"期间,环境保护税立法成为人大立法的重点。作为特定目的税,环境保护税有独立立法的必要,具体来说,从立法时机来看,环境保护费的弊端日趋显现,环境保护税具有更好的经济优势,而立法衔接已经具备。具体到环境保护税立法,其形式应采取人大立法、单行立法,并以《环境保护税法》作为法典名称,同时注意与相关法律制度的衔接;其内容应主要包括税目、税基、税率、税收优惠、税款使用方式、税款在央地的分配以及授权立法等。
[Abstract]:During the 13th Five-Year Plan period, environmental protection tax legislation became the focus of the people's Congress legislation. As a specific purpose tax, environmental protection tax has the necessity to legislate independently. Specifically, from the point of view of the legislative opportunity, the drawbacks of environmental protection expenses are becoming increasingly apparent. Environmental protection tax has better economic advantages, and legislative convergence has already been made. In the specific case of environmental protection tax legislation, the form of environmental protection tax legislation should be adopted by the National people's Congress, separate legislation, and take the "Environmental Protection tax Law" as the code name. At the same time, we should pay attention to the connection with the relevant legal system, which should mainly include tax items, tax base, tax rate, tax preference, tax usage mode, tax distribution in central area and authorization legislation, etc.
【作者单位】：厦门大学法学院;
【分类号】：D922.68;D922.22

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