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研究环境税国际协调法律制度存在的障碍及解决途径。环境税国际协调中的发展不平衡、环境税边境调整中的南北冲突、环境税收体系的国别差异等,是环境税国际协调法律制度运行的主要障碍。针对不同的障碍因素,提出相应的应对策略,并指出,解决差异必须首先正视差异,再寻找减小差异的途径,途径包括采用优惠措施,进而像欧盟那样,在不断建立共识的基础上,逐渐将环境税标准向更高方向协调;解决税收体系差异,应该先从技术细节开始,达成初步共识,再从已有的一致稳步地向前发展。
Study on the Obstacles and Solutions to the Legal System of International Coordination of Environmental Taxes. The unbalanced development in the international coordination of environmental taxes, the conflict between the north and the south in the border adjustment of environmental taxes, and the national differences in environmental tax systems are the major obstacles to the operation of the international coordination legal system of environmental taxes. According to different obstacles, we put forward corresponding coping strategies and pointed out that to resolve the differences, we must first face up to the differences, and then look for ways to reduce the differences by using preferential measures, and then, like the EU, gradually building consensus on the basis of constant consensus To harmonize the environmental tax standards to a higher direction; to solve the tax system differences, we should start with the technical details and reach a preliminary consensus, and then move forward steadily from the existing agreement.