摘要
我国现行环境税制体系尚不完善,由于缺乏严格法律意义上的环境税种,基本上是“一条腿走路”。在深入研究我国现行环境税制体系的立法基础上,有针对性地提出了目前存在的立法缺陷。为构建我国的环境税制体系提供参考。
The current environment tax system in our country is still not perfect, because of lacking the strict law the environment on the meaning tax law grows, basic top is 'a leg walk'. In lawmaking foundation that goes deep into studying the current environment tax system in our country,this paper puts forward currently existent blemish in lawmaking so as to consult for setting up the environment tax system in our country.
关键词
环境税制
资源税
消费税
税收优惠
立法理念
立法原则
environment tax system
resources tax
consumption tax
revenue from tax special discount
lawmaking thought
lawmaking principle
