本文選題：十三五　切入點(diǎn)：環(huán)境保護(hù)稅　出處：《地方財(cái)政研究》2015年10期

【摘要】："十三五"期間,環(huán)境保護(hù)稅立法成為人大立法的重點(diǎn)。作為特定目的稅,環(huán)境保護(hù)稅有獨(dú)立立法的必要,具體來(lái)說(shuō),從立法時(shí)機(jī)來(lái)看,環(huán)境保護(hù)費(fèi)的弊端日趨顯現(xiàn),環(huán)境保護(hù)稅具有更好的經(jīng)濟(jì)優(yōu)勢(shì),而立法銜接已經(jīng)具備。具體到環(huán)境保護(hù)稅立法,其形式應(yīng)采取人大立法、單行立法,并以《環(huán)境保護(hù)稅法》作為法典名稱,同時(shí)注意與相關(guān)法律制度的銜接;其內(nèi)容應(yīng)主要包括稅目、稅基、稅率、稅收優(yōu)惠、稅款使用方式、稅款在央地的分配以及授權(quán)立法等。
[Abstract]:During the 13th Five-Year Plan period, environmental protection tax legislation became the focus of the people's Congress legislation. As a specific purpose tax, environmental protection tax has the necessity to legislate independently. Specifically, from the point of view of the legislative opportunity, the drawbacks of environmental protection expenses are becoming increasingly apparent. Environmental protection tax has better economic advantages, and legislative convergence has already been made. In the specific case of environmental protection tax legislation, the form of environmental protection tax legislation should be adopted by the National people's Congress, separate legislation, and take the "Environmental Protection tax Law" as the code name. At the same time, we should pay attention to the connection with the relevant legal system, which should mainly include tax items, tax base, tax rate, tax preference, tax usage mode, tax distribution in central area and authorization legislation, etc.
【作者單位】： 廈門大學(xué)法學(xué)院;
【分類號(hào)】：D922.68;D922.22

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