浅析我国环境税立法问题

On China's Legislation of Environment Tax

环境税在西方发达国家有较长的发展历史。我国长期以来环境税缺位对经济社会发展和国际地位提升的负面影响日渐明显。党的十八大报告首次单篇论述生态文明,使开征环境税再次成为人们关注的焦点。雾霾治理、水污染防治、土壤修复的现实压力也倒逼环境税改革步伐加快。我国环境税在立法层次、立法原则和具体制度设计等方面需要进一步完善。

Environmental taxes has a long history in western developed countries. The negative impact of the long absence of environmental tax in China＇s economic and social development and international status risen has gradually obvious. Report of the party＇s 18 first single discusses the ecology civilization, and levying environment tax has once again become the focus of attention.Smog control, water pollution control and remediation of soil pressures have forced environmental tax reform was accelerated. Environmental taxes in China should be further improved at the legislative level, the legislative principles and specific system design .