摘 要
本研究致力于深入探讨环境保护税法的立法问题，全面剖析环境保护税法立法的定义、特征、目标与定位，以及基本原则。环境保护税法立法作为一种特殊类型的税收法律，其定义不仅涵盖了税收的基本要素，更凸显了对环境保护的特殊关注。其特征体现在其针对性、预防性和公平性上，旨在通过税收手段达到环境保护的目的。环境保护税法立法的目标定位明确，旨在实现环境保护与经济发展的双重目标，促进可持续发展。在研究过程中，我们发现环境保护税法立法在实施过程中存在一系列问题，包括税率设置不合理、征税范围有限、税收优惠政策不完善以及征管难度大等。这些问题不仅影响了环境保护税法立法的实施效果，也制约了其在环境保护和经济发展中的作用发挥。为解决上述问题，本研究提出了环境保护税法立法的优化策略。我们建议合理调整税率，以更好地反映环境污染的程度和治理成本；扩大征税范围，将更多污染行为纳入税收调节范围；完善税收优惠政策，鼓励企业采取环保措施；简化征管流程，降低征管成本，提高征管效率。通过本研究，我们旨在深入剖析环境保护税法立法的现状和问题，提出针对性的优化策略，为完善环境保护税法立法提供理论支持和实践指导。希望本研究能够推动环境保护税法立法的不断完善和发展，为实现环境保护和经济发展的双赢目标贡献力量。
关键词：环境保护税法 立法研究 优化策略
Abstract
This study is committed to exploring in depth the legislation of environmental protection tax law, comprehensively analyzing the definition, characteristics, ob jectives and positioning, and basic principles of environmental protection tax law legislation. As a special type of tax law, the definition of environmental protection tax law legislation not only covers the basic elements of tax revenue, but also highlights the special concern of environmental protection. Its characteristics are reflected in its pertinence, prevention and fairness, aiming to achieve the purpose of environmental protection through tax means. The goal of environmental protection tax law legislation is clear, aiming to realize the dual goals of environmental protection and economic development, and promote sustainable development. In the process of research, we found that there are a series of problems in the implementation process of the legislation of environmental protection tax law, including unreasonable tax rate setting, limited scope of tax collection, imperfect tax preferential tax policies and the difficulty of tax collection and management. These problems not only affect the implementation effect of environmental protection tax law legislation, but also restrict its role in environmental protection and economic development. To solve the above problems, this study proposes the optimization strategy of environmental protection tax law legislation. We propose to reasonably adjust the tax rate to better reflect the degree of environmental pollution and the cost of treatment; expand the scope of taxation and bring more pollution behaviors into the scope of tax regulation; improve tax preferential policies and encourage enterprises to adopt environmental protection measures; simplify the collection and management process, reduce the cost of collection and improve the efficiency of collection and management. Through this study, we aim to deeply analyze the current situation and problems of the legislation of environmental protection tax law, put forward targeted optimization strategies, and provide theoretical support and practical guidance for improving the legislation of environmental protection tax law. It is hoped that this study can promote the continuous improvement and development of the environmental protection tax law legislation, and contribute to the realization of the win-win goals of environmental protection and economic development.
Keyword:Environmental protection tax law studies of legal history optimizing strategy
目 录
1引言 1
2相关理论基础 1
2.1环境保护税法立法的定义与特征 1
2.2环境保护税法立法的目标与定位 2
2.3环境保护税法立法的基本原则 2
3环境保护税法的立法存在问题 3
3.1税率设置不合理 3
3.2征税范围有限 3
3.3税收优惠政策不完善 4
3.4征管难度大 4
4环境保护税法的立法优化策略 5
4.1合理调整税率 5
4.2扩大征税范围 5
4.3完善税收优惠 6
4.4简化征管流程 6
5结论 7
参考文献 8
致谢 9
本研究致力于深入探讨环境保护税法的立法问题，全面剖析环境保护税法立法的定义、特征、目标与定位，以及基本原则。环境保护税法立法作为一种特殊类型的税收法律，其定义不仅涵盖了税收的基本要素，更凸显了对环境保护的特殊关注。其特征体现在其针对性、预防性和公平性上，旨在通过税收手段达到环境保护的目的。环境保护税法立法的目标定位明确，旨在实现环境保护与经济发展的双重目标，促进可持续发展。在研究过程中，我们发现环境保护税法立法在实施过程中存在一系列问题，包括税率设置不合理、征税范围有限、税收优惠政策不完善以及征管难度大等。这些问题不仅影响了环境保护税法立法的实施效果，也制约了其在环境保护和经济发展中的作用发挥。为解决上述问题，本研究提出了环境保护税法立法的优化策略。我们建议合理调整税率，以更好地反映环境污染的程度和治理成本；扩大征税范围，将更多污染行为纳入税收调节范围；完善税收优惠政策，鼓励企业采取环保措施；简化征管流程，降低征管成本，提高征管效率。通过本研究，我们旨在深入剖析环境保护税法立法的现状和问题，提出针对性的优化策略，为完善环境保护税法立法提供理论支持和实践指导。希望本研究能够推动环境保护税法立法的不断完善和发展，为实现环境保护和经济发展的双赢目标贡献力量。
关键词：环境保护税法 立法研究 优化策略
Abstract
This study is committed to exploring in depth the legislation of environmental protection tax law, comprehensively analyzing the definition, characteristics, ob jectives and positioning, and basic principles of environmental protection tax law legislation. As a special type of tax law, the definition of environmental protection tax law legislation not only covers the basic elements of tax revenue, but also highlights the special concern of environmental protection. Its characteristics are reflected in its pertinence, prevention and fairness, aiming to achieve the purpose of environmental protection through tax means. The goal of environmental protection tax law legislation is clear, aiming to realize the dual goals of environmental protection and economic development, and promote sustainable development. In the process of research, we found that there are a series of problems in the implementation process of the legislation of environmental protection tax law, including unreasonable tax rate setting, limited scope of tax collection, imperfect tax preferential tax policies and the difficulty of tax collection and management. These problems not only affect the implementation effect of environmental protection tax law legislation, but also restrict its role in environmental protection and economic development. To solve the above problems, this study proposes the optimization strategy of environmental protection tax law legislation. We propose to reasonably adjust the tax rate to better reflect the degree of environmental pollution and the cost of treatment; expand the scope of taxation and bring more pollution behaviors into the scope of tax regulation; improve tax preferential policies and encourage enterprises to adopt environmental protection measures; simplify the collection and management process, reduce the cost of collection and improve the efficiency of collection and management. Through this study, we aim to deeply analyze the current situation and problems of the legislation of environmental protection tax law, put forward targeted optimization strategies, and provide theoretical support and practical guidance for improving the legislation of environmental protection tax law. It is hoped that this study can promote the continuous improvement and development of the environmental protection tax law legislation, and contribute to the realization of the win-win goals of environmental protection and economic development.
Keyword:Environmental protection tax law studies of legal history optimizing strategy
目 录
1引言 1
2相关理论基础 1
2.1环境保护税法立法的定义与特征 1
2.2环境保护税法立法的目标与定位 2
2.3环境保护税法立法的基本原则 2
3环境保护税法的立法存在问题 3
3.1税率设置不合理 3
3.2征税范围有限 3
3.3税收优惠政策不完善 4
3.4征管难度大 4
4环境保护税法的立法优化策略 5
4.1合理调整税率 5
4.2扩大征税范围 5
4.3完善税收优惠 6
4.4简化征管流程 6
5结论 7
参考文献 8
致谢 9
