摘要
分配正义问题和产业竞争力问题通常影响一国环境税的立法走向。环境税的累退性容易给低收入群体和家庭带来负面影响,从而违背税法的分配正义原则。征收新的税收无疑会影响一国的产业竞争力,从而违背税法的中性原则。为了确保成功制定环境税,基于分配正义立场,各国针对环境税纳税主体采取环境税税后免除制度或财政转移制度,其中财政转移制度效果较佳。基于产业竞争目标,各国针对环境税纳税主体实施必要的税收免除制度。
Distribution justice and industry competition influence the enacting of environmental tax of any state. Because of the regressive of environmental tax, many poors afford injustice burden, which violates the principal of justice of tax law. New tax indispensably influences industry competition of state, which violates the principal of neutral of tax law. In order to enact environmental tax successfully, in consistent with distribution justice, government should adopt tax exemption or tax transfer for environmental tax. In consistent with industry competition, government should adopt tax transfer for environmental tax.
出处
《中国政法大学学报》
CSSCI
2015年第2期60-70,159,共11页
Journal Of CUPL
基金
上海市浦江人才计划资助基金项目--"气候变化应对中涉海法律问题研究"(项目编号:14PJC059)的研究成果之一