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关于环境税法律制度的研究,国外尤其发达国家研究比较成熟,并且已经应用于实践很长时间,形成了比较完善的相关立法体系,而我国的环境税法律制度还比较薄弱。严格的说,中国并不存在纯粹法律意义上的环境税,只是在我国的税收中包含了一些与环境资源有关的税种,如矿产资源税、森林资源税等,但对改善环境的意义并不大。在我国,构建比较完善的环境税收法律制度不仅有其必要性,而且也具有可行性。
With regard to the research on the legal system of environmental tax, the research on the developed countries in foreign countries is relatively mature and has been applied for a long time to form a comparatively perfect legislation system. However, the legal system of environmental taxes in China is relatively weak. Strictly speaking, China does not exist purely legal environmental tax, but in our tax contains some of the tax and environmental resources, such as mineral resources tax, forest resources tax, but to improve the environment does not mean Big. In our country, it is not only necessary but also feasible to construct a relatively perfect legal system of environmental taxation.