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缘起于环境保护法的环境税法试图以税收这一经济工具调控污染者的行为,以促进环境保护目的的达成。环境保护税立法平移了排污费制度,既未能实现对污染者付费原则误读的矫正,在理念上又忽视环境税法横亘环境法与税法这一复合属性,使得环境税的激励诱导效果难以发挥,并且有沦为环境法附庸的危险。唯有对污染者付费原则进行正确的理解,并引入税法上的公平原则和纳税人基本权保障原则,环境税法的立法目的方能达成。
The environmental tax law originated from the Environmental Protection Law attempts to regulate the behavior of polluters with the economic tool of tax so as to promote the purpose of environmental protection. Environmental tax legislation shifted the system of sewage charges, both failed to achieve the correct understanding of the polluter pays principle misunderstanding, in the concept of neglect of environmental tax law, environmental law and tax law, a composite property, making the incentive effect of environmental tax incentives difficult to play , And is at risk of becoming a vassal of environmental law. Only when we correctly understand the polluter pays principle and introduce the principle of fairness in the tax law and the basic rights of the taxpayers, the legislative purpose of the environmental tax law can be reached.