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环境问题伴随着经济的高速发展引起了各个国家的广泛关注,我国长期以收取环境保护费为主的方式明显已不能适应环境保护、修复生态的需要,以税代费成为制度上的一种新的需求。党的十八届三中全会提出要落实“税收法定”原则的要求,构建环境税法律制度则为其实现提供立法保障,我国于2016年末颁布了第一部《环境税法》,法案的颁布虽然在减污减排及费改税等方面起到了积极作用,但环境税法律制度的完善仍需经历一个漫长的发展历程。
Environmental problems along with the rapid economic development has caused widespread concern in various countries. China’s long-term environmental protection fee-based approach has obviously failed to adapt to environmental protection, the need to repair the ecology, the tax burden has become a new system The demand. The Third Plenary Session of the 18th CPC Central Committee put forward the requirement of implementing the principle of “legal statutory taxation” and establishing the environmental tax legal system to provide the legislative guarantee for its realization. China promulgated the first “Environmental Tax Law” at the end of 2016, Although the enactment has played a positive role in such aspects as pollution abatement and emission reduction and tax reform, the perfection of the environmental tax legal system still needs to go through a long process of development.