论文部分内容阅读
环境税的立法者必须面对来自技术层面、政治层面和社会层面等因素的制约:为了将环境税的反对者转变为环境税的支持者,环境税的立法者需要采取一定的立法策略并遵循一定的立法原则;为了获得公众的支持,应该考虑分配正义和产业竞争问题;为了让环境税的制定更加科学,应该遵循专款专用原则、补偿原则、公众参与原则和协调原则等。
Legislators of environmental taxes must face constraints from the technical, political and social aspects. To turn opposition from environmental taxrs into supporters of environmental taxes, environmental tax legislators need to adopt certain legislative strategies and follow them In order to obtain the public’s support, we should consider the issue of distributional justice and industrial competition. In order to make the formulation of environmental tax more scientific, we should follow the principle of exclusive funds, the principle of compensation, the principle of public participation and the principle of coordination.