构建我国环境税收法律制度的思考

Reflections on the Establishment of China's Environmental Tax Legal System

面对日益加剧的环境危机,必须从环境税收制度的基本理论、理论基础以及我国现行环境税收法律制度的立法现状三个方面对环境税收制度进行,才能构建适合我国国情的环境税收法律制度。

In the face of increasing environmental crisis, the paper discusses the environmental tax system from three aspects of the basic theory and theoretical foundation of the environmental tax system and the current legislative status of China＇s environmental taxation legal system and proposes several suggestions to establish China＇s environmental taxation legal system.