摘要
环境税已经从实定法层面在我国法律体系中予以确立。就环境税认知而言,理念上以环境保护理念为主,财政收入理念为辅;原则上以量益课税原则为主,量能课税原则为辅;性质上以政策性为主,财政性为辅。由此可见,环境税具有"双重红利"功能的特征。环境税法自2018年实施以来,可以发其仍然存在诸多问题,主要表现为功能定位不全,立法目的单一;征税主体不明,纳税主体太窄;征收范围不足,相关措施不全。因此建议从补全功能定位、重塑立法目的,明确征税主体、扩展纳税主体,增加征税范围、健全相关措施等方面完善环境保护税法。
China has enacted environmental tax at the level of positive law.The fundamentalconcept of environmental tax legislation is for environmental protection,supplemented by fiscal revenue.In terms of principle,the benefit principleof taxation takes precedenceover the ability-to-pay principle.In the nature of environmental tax,the attributes of policy are superior to fiscal revenue.Thus,environmental tax has the characteristics of"double dividend"function.Since its implementation in 2018,environmental tax has exposed many problems,mainly for incomplete functional positioning,single legislative purposes,unclear and narrowsubject of taxation,insufficient scope of collection,and incomplete related measures.Therefore,it is suggested to perfect the environmental protection tax law from the aspects of completing the functional positioning,reshaping the legislative purpose,clarifying the subject of taxation,expanding the subject of taxation,increasing the scope of taxation,perfecting the relevant measures and so on.
作者
李小强
LI Xiao-qiang(School of Economics and Law,East China University of Political Science and Law,Shanghai 200042,China)
出处
《兰州财经大学学报》
2021年第1期95-102,共8页
Journal of Lanzhou University of Finance and Economics
基金
国家社科基金项目“生态恢复性司法的实证考察与制度完善”(19BFX184)
2018年中国法学会环境资源法学研究会招标项目“中国环境法法典化之反思——兼论我国环境立法模式之选择”(CSERL-FDH-18011)
上海市浦江人才计划“公民绿色消费的法制保障研究”(2019PJC026)阶段性研究成果。
关键词
环境税
环境保护税法
环境保护
environmental tax
environmental tax law
environmental protection
