税费改革时的环境税设立

On Establishment of Environmental Tax under the Tax-fee Reformation

基于国家“清费立税”的大背景,环境税的出台会引起原有环境费制度的调整,分析了设立环境税后环境税的概念及其法律特征,环境税、费各自的特点与相互联系等有关问题;探讨了当前建立较完善的彼此协调的环境税费体系。

Based on the background of tax-fee reformation, establishment of environmental tax will bring an adjustment to the former environmental fee system, and analyze the conception and legal characteristics of environmental tax and fee, and mutual correlation etc. This paper provided approach on how to establish a proper and harmonious environmental tax-fee system according to the respective characteristics of environmental tax and fee.