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2015年6月10日我国我国环境保护税正式立法进入关键的决策时期,其标志是国务院下发《中华人民共和国环境保护税法(征求意见稿)。本文从我国环境税收制度存在了哪些问题及征管过程中会出现哪些问题等方面入手,通过借鉴国外相关经验结合我国国情,为加快开征符合我国国情和税制改革趋向的环境保护税提供理论支持。
June 10, 2015 China’s formal legislation on environmental protection taxes has entered a crucial period of decision-making. The sign is that the State Council issued the “People’s Republic of China Environmental Protection Tax Law (Draft for Comment).” This paper starts from the problems existing in the environment tax system of our country and what problems will appear in the process of tax collection and management, and provides theoretical support for accelerating the introduction of environmental protection tax in line with China’s national conditions and the tendency of the reform of the tax system by drawing lessons from relevant experience in foreign countries in light of China’s national conditions.