环境保护税纳税主体法律问题研究

发布时间：2018-04-01 12:14

本文选题：环境经济手段　切入点：环境税　出处：《山东大学》2017年硕士论文

【摘要】：在十三五的开局之年,除了进一步完善经济市场的发展,促进国民经济的增长,最为重要的应当是改善当下灼人眼球的环境状况,实现"既要金山银山又要绿水青山"的美好愿景。十三五规划中将多部税收立法纳入立法规划是其中之一的亮点,而《环境保护税》则吸引社会公众和学界足够的眼球,成为环境保护手段革新的重头戏,逐步丰富我国环境经济政策。伴随着2015年《环境保护法》的更新,环境保护理念已由原有的一元管制阶段进入公众参与的良性互动阶段。尤其在最近两年,环境保护的热度居高不小,除了社会舆论评价外,立法的集中更新也是十分明显。2014年底《环境保护法》修订并出台四套配套规定,2015年、2016年《固体废弃物环境防治法》连续修订,2015年8月《大气污染防治法》扩容增篇,《水污染防治法》、《海洋环境保护法》已进入立法修改计划或已公布征求意见稿,水十条、土十条相继发布,尤其在2016年年底正式通过《环境保护税法》更是让环境立法的更新速度进一步加快。卢克莱修·卡鲁斯在《物性论》中说过:"人类太急于将畏惧的东西踩在脚下了。"因此立法修订虽然可以很大程度修补之前的立法漏洞,促进法律的操作性,但是过于集中修法活动也需要环境立法智慧的成熟和多年环境行政、司法实践结合,而不是有意进行政策迎合,达成一种"象征性协议"而已。显然结合当下环境行政、司法和教育现状,我们的"修法功课"还不足够。这类"跃进式"的立法运动也易于导致环境保护行政部门以及市场经济参与各方的过激反应,在基层催生"上有对策,下有政策",难免会导致"事倍功半"的效果。一直以来我们也坚持循序渐进的修法体验,对一门法律理解足够细致充足,反复考察原有法律运行下的社会痛点,才能使得规则在被重新运用时更为得心应手,达到"药到病除"的效果。环境保护税在之前诸多政策报告、学界探讨以及西方的环境税实践经验中已崭露头角,而以税代费的策略也被认为可以促进执法刚性和减少分散立法弊端,从而增强排污企业的环保理念,实现环境正义。但是从目前公布《环境保护税法》条文来看,整体环境税制框架已有,尤其重点规定环境行政部门和税务部门间协作。但是由于遵循"税负平移"的理念,环境税的规则是否有了实质性进步,真正解决排污费目前面临的"刚性不足、立法冲突、操作性差"等显著问题,还有待于考察。以往实施的环境经济政策也并不少,但是成效显著的确屈指可数。在笔者看来,这些政策都伴随着一个通病就是规则设定过于仓促简单,缺乏细致解读和实践论证,反而是为了出台而出台,因此导致实践中水土不服现象明显。在未来环境经济政策实施中,环境保护税被各界寄予希望,但《环境保护税法》包括向谁征、由谁征、从哪征、征多少、何时征、在哪征以及如何征等的逻辑思路,但是鉴于本文篇幅有限,笔者认施行环境税的第一步应从纳税主体这一前提性问题研究起来,才能为如下的程序施行做必要铺垫,而且环境要素本身关联性强,整体法律数量又多,厘清纳税主体是避免"重复征收"和"逃避征收"等困境出现的必要。而在当下相关环境税纳税主体规定中,笔者认为规则设定过于简单,囊括范围有限,与其该法所设目的并不相适应,且有可能和先前排污费体系发生冲突。因此笔者遵循法律制定思路,将排污费的缴费主体与纳税主体进行横向比较进行核心研究,从立法目的、理论依据、规则转化、关联立法详析等多角度分析规则中环境税纳税主体设定是否科学合理,能否为以后环境保护税法的细化和完善提供必要基础,以期为本法在此一年的准备期内提供有限的法律智慧。
[Abstract]:In 13th Five-Year the beginning of the year, in addition to further improve the development of the market economy, and promote economic growth, the most important is to should improve environmental conditions present scorching eye, achieve better vision of both gold and silver and green mountains and rivers ". In 13th Five-Year the Ministry of planning tax legislation into the legislative plan is one of the highlights < >, and the environmental protection tax is to attract public and academia enough attention, as the environmental protection means innovation climax, gradually enrich the environmental economic policy in our country. Along with the 2015" environmental protection law "is a new concept of environmental protection, the benign interaction stage has entered a stage of the original control element of public participation especially in recent years, the environmental protection of the heat is high, in addition to the public evaluation, update the legislation is also very obvious at the end of the environmental protection law >.2014 < revision and Table four sets of regulations, in 2015 2016, "solid waste prevention and control of environmental law continuously revised August 2015" air pollution prevention law > expansion increased, "water pollution prevention law > >, < the marine environmental protection law has entered the legislative plan or modify the published draft, water ten, soil ten have been released especially, at the end of 2016 formally adopted by the environmental protection law > < is the update speed of environmental legislation to further accelerate. Let Lucretius Carus in" on the nature of things "said:" people are too quick to fear something underfoot. "So although the loopholes in legislation before the legislative amendment largely repaired, promote the operation of laws however, too focused on Amending the law of environmental legislation activities also need to maturity and years of environmental administration, judicial practice, and not interested in policy to achieve a" symbolic agreement ". Obviously with The current environmental administrative, judicial status and education, our "law homework" is not enough. This kind of sports legislation "leap forward" is easy to cause overreaction of the environmental protection administration, the parties involved in the market economy, at the grassroots level birth "on the measures under the policy, it will inevitably lead to" little "the effect has been. We also adhere to the progressive law of experience, a detailed understanding of law enough is enough, the original law repeatedly inspected under the condition of social pain points, in order to make the rules in the re use more handy, to cure the patient. The effect of environmental protection tax before many policy report science has emerged, academia and western environmental tax practice, and tax fee generation strategy has also been thought to promote the rigidity of law enforcement and reduce the scattered legislation defects, thus enhancing the sewage business philosophy of environmental protection, real The environmental justice. But from the current published "environmental protection law > provision of view, the overall framework of existing environmental tax system, especially the key provisions of the environmental administrative department and tax department cooperation. But due to follow the" tax burden shift "concept, environmental tax rules are made substantial progress, really solve the sewage charges are" rigid lack of legislation, conflict, etc. operation deviation "significant problems remain to be investigated. The environmental economic policy implemented in the past and a lot of achievements, but really few. In my opinion, these policies are accompanied by a common set of rules is too hasty, the lack of detailed explanation and practice, but in order to introduce and the introduction, resulting in practice is obvious. In the future The climate does not suit one. environmental economic policy implementation, environmental protection tax is all hope, but the environmental protection law > include < Who to sign, who sign, from which the number of symptoms, syndrome, syndrome and syndrome when, in which the logic of how to sign, but in view of the limited space, the first step should be the implementation of the environmental tax payer on this premise, in order to implement the following procedures to do the necessary groundwork moreover, environmental factors associated with strong, the overall legal number, clarify the main tax is to avoid repetition of the "collection" and "escape the plight of the collection" necessary. But in the current environment related tax provisions in the main body, the author thinks that the rules are too simple, include limited scope, and the law is not set to adapt, and may have previously and sewage charges system conflict. So I follow the law idea, will payment subject of sewage charges and tax subject comparing the core of research, from the legislative purpose, theoretical basis, rule The analysis of the legislative transformation, correlation and multi angle analysis of environmental tax rules in the main setting is scientific and reasonable, whether for the environmental protection law of the refinement and provide the necessary basis for improving, in order to provide legal wisdom limited preparation period of this method in this year.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22;D922.68

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