我国环境税法律制度的构建研究

Construction of the Legal System on China's Environmental Tax

从我国环境税的立法目的和立法原则着手,从环境税税种的选择,税率的确定,纳税环节的确定,税收优惠政策的制定,税收相关法律责任的分配以及环境税与其他相关收费政策的协调等各方面论述我国环境税法律制度的具体构建,在对我国环境税实施过程中征税部门与环保部门的利益博弈做出分析的基础上,对我国环境税实施的保障体系的完善提出了建设性意见。

Beginning with the legislative aim and the principle of environmental tax plus tax types,tax rate,taxation links,tax preferential policy,distribution of related legal duties and coordination of environmental tax and other taxes,the paper discussed how to formulate China＇s legal system of environmental tax and put forward constructive suggestions based on analysis of interest games between tax departments and environmental protection departments.