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国家主义主张社会公益优位于个人私利,强调国家的统一、稳定与秩序,并要求在立法过程中体现统治阶级的政策性目标。当下中国的经济法制与经济法基础理论均呈现出国家主义色彩,环保税法尤为突出,它作为一部重要的法律文本,亟待改进。国家应当进一步通过落实税收法定原则来保障环保税法制的统一,实现环保税法的具体规定与其他法律的协调,并通过设置累进税率和改革配套税制等措施保障国家政策性目标的实现。
Nationalism advocates that social welfare is superior to personal interests, emphasizes the unity, stability and order of the country, and demands that the policy target of the ruling class should be reflected in the legislative process. The current China’s economic legal system and the basic theory of economic law are showing the color of nationalism, environmental tax law is particularly prominent, as an important legal text, it is urgent to improve. The state should further guarantee the unification of the environmental protection tax legal system by implementing the legal principle of taxation and realize the coordination between the specific provisions of the environmental protection tax law and other laws and ensure the realization of the national policy goals by setting progressive tax rates and reforming the supporting tax system.