我国环境税法律制度研究

环境税是解决环境问题的一种重要的经济手段。我国现行环境税费制度存在诸多弊端,未体现资源环境的稀缺性和价值性,难以达到预防污染、保护资源的目的。为有效发挥环境税的调节作用,需要以生态理念为基础,体现可持续发展的思想,以环境友好的方式来设计我国的环境税法律制度,依法确定环境税税种、税率、纳税人、征收征管规程和优惠政策等。

Study on Legal Regime of Environmental Taxes of China

Environmental tax is an important method in solving environmental problems.Our country's present environmental taxes and fees system has many malpractices,and has not manifested the scarcity and value of the environment,difficult to achieve the goal prevent pollution and protect the resources.For the effective exertion of environmental taxes,needs taking the ecology idea as a foundation,to manifest the sustainable development thought that designs our country's environment tax law legal system by the environment friendly way,and determines the environment tax categories of taxes,the tax rate,the taxpayer,the collection regulations and the preferential policy legally and so on.