我国环境保护税立法问题探讨.pdfVIP

《生态经济》第31 卷第11 期 (2015年11 月) Ecological Economy , Vo l. 31 , No. 11 (November 2015) 我国环境保护税立法问题探讨 彭礼堂，程宇 (华中科技大学法学院财税法中心，湖北武汉 430079) 摘要:环境保护税是世界各国普遍开征的一种行为税，实质是通过税收手段来实现环境与自然资源的保护和有效利 用。环境保护税，问题既是税收问题，更是法律问题。外部负效应理论、公共产品理论、税收法定理论是环境保护税立 法的理论依据:环境保护税保护对于实现可持续发展和社会稳定方面有很大功效。环境保护税的立法不仅应对税制要 素进行精心设计，而且有必要探讨税种立法与税权划分、税的开征与公民参与、税费改革与纳税人负担等问题。 关键词:环境保护税:税费改革:税种立法:纳税人负担 中图分类号: D912.29 文献标识码:A 文章编号: 1671-4407(2015)11-167-04 Discussion on the Legislation of Environmental Protection Tax in China PENG Litang , CHENG Yu (Tax Law Research Center of Law School, Huazhong University of Science and Technology, Wuhan Hubei 430079 , China) Abstract: Environmental protection tax is a kind of act tax. The essence of environmental tax is to protect the environment and natural resources by means of taxation. The problem is not only about the tax problem , but also the legal matter. Negative extemal effect theory, the. theory of public goods, tax revenue legal theory is the theoretical basis of environmental taxes legislation; Environmental tax has great effect on the realization of sustainable development and social stability. The legislation of environmental protection tax should be carefully designed to deal with the elements of the tax system , and it is necessary to discuss the tax category legislation and the division of tax power, the tax collection and public participation , the tax reform , taxpayers burden and other issues. Key words: environmental protection tax; tax reform; tax category legislation; taxpayers burden 指的是由于某一厂商的不当行为，导致另一厂商为了维持 1 环境保护税主法的理论依据 原有产量，必须增加的外部成本。庇古税的主要思想就是 1.1外部负效应理论 以向负