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目次一、问题的提出二、环境税收政策梳理与文本检思:以消费税“绿化”为中心三、消费税“绿化”的制度困境与溯因四、“绿化”困境何以破除:从消费税到污染产品税五、污染产品税立法关键:纳税人权利视阈下的税目界分一、问题的提出现代市场经济带来的社会风险以及随之增长的公民权利需求,亟待政府不断出台政策予以规避和援助,从而导致财税领域出现“政策繁多而法律稀缺”的格局。~①财税政策是财税立法的前提和源泉,财税立法是财税政策的法律化。通常,税收政策先于税收立法,对税法的改革和修订有着至关重要的导引作用。
The first issue of the issue two environmental tax policy combing and textual thinking: the consumption tax “green” as the center Third, the consumption tax “green ” system dilemma and retrospective Fourth, “green ” why the dilemma : From Consumption Tax to Pollution Product Tax 5. Pollution Product Tax Legislation Key Points: Taxpayers’ Rights Under the Threshold of Tax Items I. Issues Put Forward The social risks brought by the modern market economy and the consequent need of civil rights urgently require the government The introduction of policies to be circumvented and aided, resulting in fiscal and tax areas “a wide range of policies and scarcity of law ” pattern. The fiscal and taxation policies are the prerequisite and source of fiscal and taxation legislation. The fiscal and taxation legislation is the legalization of fiscal and taxation policies. Generally, the tax policy precedes the tax legislation and plays a crucial guiding role in the reform and revision of the tax law.