摘要
环境税制度作为一项新兴制度在我国运行开来,其前身是与环保直接或间接相关的各项环境收费制度。当前我国环境税立法正处于承前启后的转折期,所以,在环境税税源方面尚存在相关环境税税源零散分布于其他单行法、法定税源种类过于单一、应税主体范围过窄、绿色税源理念和体系尚未形成等问题。对OECD国家长达半个多世纪的环境税税源制度的发展进程进行分析和参考,特别是在环境税税源优化理念、健全环境税税源体系内容方面,将对我国环境税绿色税源体系的建设有所启示。
Environmental tax system’s predecessor is about the direct or indirect environmental charging system related to environmental protection.At present,China’s environmental tax legislation is at the turning point between the past and the future,and there still remains some problems in environmental tax sources to be solved,such as the relevant environmental tax sources are scattered in other single laws,the types of statutory tax sources are too single,the scope of taxable subject is too narrow,green tax source concept and system has not yet come into being and so on.From the horizon of OECD countries’environmental tax sources of tax system development process in more than half a century,especially in the aspects of optimizing the concept of the environmental tax source and improving the content of the environmental tax source system,we can do some analysis and reference and try to come to some enlightenments on the construction of green tax source system of environmental tax for our country.
作者
林星阳
LIN Xing-yang(Law School of Xiamen University,Xiamen 361005,China)
出处
《华北电力大学学报（社会科学版）》
2020年第3期36-45,共10页
Journal of North China Electric Power University(Social Sciences)
基金
国家社会科学基金项目"生态文明建设与自然资源法制创新研究"(14AZD146)。
关键词
OECD
环境税税源制度
法定税源
绿色税源理念
OECD
environmental tax source system
statutory tax source
green tax source concept
