环境税费法律制度研究1

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1、衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅

2、薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂

3、莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇

4、肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁

5、袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆

6、薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃

7、蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆蝿羃蒅蚅袁膈莁螅羃羁芇螄蚃膇膃莀螅羀聿荿羈膅蒇莈蚇肈莃莈螀芃艿莇袂肆膅莆羄衿蒄莅蚄肄莀蒄螆袇芆蒃衿肃膂蒃蚈袆膈蒂螁膁蒆蒁袃羄莂蒀羅腿芈葿蚅羂膄薈螇膈肀薇衿羀荿薇蕿膆芅薆螁罿芁薅袄芄膇薄羆肇蒆薃蚆袀莂薂螈肅芈蚁袀袈膄蚁薀肄肀蚀蚂袆莈虿袅肂莄蚈羇羅芀蚇蚇膀膆蚆