关于我国开征环境保护税的法律思考

Environment-Protection Tax Collection in China from a Juristic Perspective

随着经济的发展,环境问题日益严峻。为了保护环境,维护生态平衡,各国采取了多种措施。本文分析了征收环境保护税的理论依据及其现实意义,在借鉴国外环境保护税立法经验的基础上,提出了构建我国环境保护税制的原则和思路。

With the development of economy, environmental problem becomes more and more serious. In order to protect the environment and maintain ecological balance, measures have been adopted in different countries. The paper analyzes the theoretical foundation and the significance of environment - protection tax collection. With referenee to the foreign practices, the paper advances a juristic perspective on levying environment protection tax in China.