基于环境治理理念的环境保护税法研究

Environment Protection Tax Law Based on Environment Governance Theory

环境保护税立法应体现时代发展的需要,回应社会公众的期盼。环境保护税立法理念的正确定位,对于有效治理环境污染和促进生态可持续发展均具有重要意义。文章通过分析环境保护税法所应包含的绿色发展、责任自负、三重红利、可持续发展等环境治理理念,对现行环境保护税立法进行反思,从而提出完善建议,以期为正确认识和适用环境保护税法尽绵薄之力。

The tax law for environment protection should present the requirement of time development and response the public expectation. Its correct orientation is of great importance tot environmental pollution controlling and sustainable ecology development. By analyzing the ideas that environment protection tax should cover, such as green development, one＇s own responsibility, trebling bonus and sustainable development, the current environment protection tax law is reflected to provide suggestions tot improvement.