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当前长株潭“两型社会”建设面临环境税先行先试的重大历史机遇。学界就环境税与长株潭“两型”社会构建结合起来的法律问题研究尚有进一步深化的必要。从立法思路看,长株潭“两型”试验区试点环境税应坚持将环境保护功能置于首位,坚持融入型环境税模式与独立型环境税模式并举推进。从制度创新角度看,一是要实现中央与地方税权配置的创新,赋予地方一定的环境税收立法权、环境税收收入与支出权;二是在试验区开征中央与地方共享税性质的独立型环境税,其中选择开征水污染环境税和机动车污染环境税更为迫切;三是通过完善和绿化现行增值税、消费税、资源税等,实现融入型环境税制的创新。
At present, the construction of Chang-Zhu-Tan and the “two-oriented society” is facing a major historic opportunity to pilot environmental tax first. There is still a need to further study the legal issues that the academic circles have combined environmental taxes with the construction of the “two types of society”. From the perspective of legislation, the pilot environmental tax in the Chang-Zhu-Tan “two-type ” pilot area should insist on giving top priority to environmental protection functions and adhering to the integration of the integrated environmental tax model with the independent environmental tax model. From an institutional innovation point of view, one is to innovate the allocation of taxation rights between the central government and local governments, give some local environmental tax revenue legislative power and environmental tax revenues and expenditures, and the other is to establish an independent environment with shared taxation between the central government and local governments Taxes, of which the choice of levying water pollution of environmental taxes and motor vehicles pollution of environmental taxes is more urgent; Third, through the improvement and afforestation of the existing value-added tax, consumption tax, resource tax, to achieve integration of environmental tax system innovation.