【作者】 张怡； 李明朝；

【Author】 ZHANG Yi, LI Mingchao (southwest the politics and law university, Chongqing, 400031)

【机构】 西南政法大学；

【摘要】 本文意在以可持续发展理论为指导来构建我国的环境税收法律制度,并通过环境税收法律制度来促进我国经济、社会和生态的全面、持续发展。在对国内外环境税收法律制度进行比较与借鉴的基础上,提出构建与完善我国环境税收法律制度的具体措施,包括:开征环境保护税;改革现行的资源税;完善与环境税有关的税种及税收优惠政策;健全与环境税收法律制度相关的配套措施等等。更多还原

【Abstract】 This article intends to take the sustainable development theory as instructs to construct our country the environment tax revenue law system, and promotes our country economy, the society and the ecology through the environment tax revenue law system is comprehensive, continues to develop.In carries on the comparison and in the model foundation to the domestic and foreign environment tax revenue law system, proposed constructs with consummates our country environment tax revenue law system the concrete measure, including:Begins levying taxes the environmental protection tax; Reforms the present resources tax; Consummation and environment tax related 税种 and tax revenue preferential policy; Perfect and environment tax revenue law system correlation necessary measure and so on更多还原