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环境保护税是基于保护环境的目标,对破坏生态平衡或造成环境污染的行为主体征收一定税额的财政手段。环境保护税作为一种税收手段,也是一种监管手段,依靠国家强制力实行,对提高社会环保意识,调节环境问题都具有重要以及积极的影响。一、环境保护税的概念和理论基础(一)环境保护税概念的界定环境保护税是基于保护环境的目标,对破坏生态平衡或造成环境污染的行为主体征收一定税额的财政手段,税收所得作为环境保护的
Environmental protection tax is based on the goal of environmental protection, the financial means of levying a certain amount of tax on those who destroy the ecological balance or cause environmental pollution. Environmental tax as a tax means, but also a regulatory tool, rely on the implementation of national coercion, to improve social awareness of environmental protection, environmental regulation has an important and positive impact. First, the concept of environmental protection tax and theoretical basis (A) the definition of the concept of environmental protection tax Environmental protection tax is based on the objective of environmental protection, damage to the ecological balance or cause environmental pollution tax levied a certain amount of financial means tax revenue as Environmental protection