资源描述：
《我国环境税立法问题研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、AbstractAbstractTheeighteenPartyCongressreportpointedout:"thebalancetoachievethedevelopmentofeconomicconstruction,politicalconstruction,culturalconstruction,socialconstruction,theconstructionofecologicalcivilizationoffiveparts."Thisfullyreflectsourcountryattachimportancetotheco
2、nstructionofecologicalcivilization,withthefurtherdeepeningofreformandopeningupandresourceconstraints,environmentalproblemshaveaveryserioussituation,naturalsomenon-renewableresourcesfurthertightening,theothermoreletpeopleworryaboutistheimportantenvironmentaldamagepeople'stheecol
3、ogicalenvironmentsituationdeterioratefurther,becausethedeepeningoftheprocessofeconomicdevelopmentmustbeaccompaniedbyecologicalpollutionartificially,butconsciousnessisinitiative,wecancontroltheecologicalenvironmentpollutionartificial,furtherconstructionofecologicalcivilization,t
4、hereeventhoughweneedtocontinuetodeepenthestrengthofeconomicsystemreform,changethemodeofeconomicdevelopmentthepracticeoflowcarbonlife,construction,transitiontoGDPasthecoreoftheeconomicdevelopmentmode,paymoreattentiontogreendevelopmentandinclusiveeconomicgrowth,ecologicalciviliza
5、tionevaluationintotheevaluationsystemoflocalgovernment.Moreimportantistousesomeoftheimportantmeanstocontrol.Forexample,thelegislationofenvironmentaltaxes,becausenowwecontrolfortheconstructionofecologicalcivilizationandenvironmentalpollutionalsobelongsto"astagetocrosstheriverbyf
6、eelingthestones",sothelegislationofenvironmentaltaxesisnotonlyreflectthemarketsupplyanddemandandthescarcityofresources,thedegreeofecologicalcivilizationvalueandcompensationofthesystemofpaiduseofresources,notonlytoraisepublicawarenessofenvironmentalprotection,andlaidasolidfounda
7、tionforthecoordinateddevelopmentofeconomyandenvironment.Sofromtheperspectiveofenvironmentaltaxationlegislationvalueandpracticalsignificance,theimportantroleofenvironmentaltaxlegislation,furtheraccordingtothetemporalcuesofenvironmentaltaxlegislationandsomeexistingproblems,andlea
8、rnfromtheexperiencesandlessonsofsomeadvancedenvironmen
