A Study On The Legal Problems Of The Subject Of Environmental Protection Tax

In the thirteenth year of the beginning of the year,in addition to further improve the economic market development and promote the growth of the national economy,the most important thing is to improve the current scorching eye environment,to achieve "both gold or sliver mountain and green water" Beautiful vision.The "Environmental Protection Tax"attracts the attention of the public and the academy as the highlight of the innovation of environmental protection and gradually enriches the environmental economy of our country.The environmental protection tax is one of the bright spots in the legislative planning of the 13th Five-Year Plan.policy.With the update of the Environmental Protection Act of 2015,the concept of environmental protection has entered the stage of benign interaction between the public and the public.Especially in the last two years,"environmental protection" of the high heat is not small,in addition to public opinion evaluation,the focus of the legislative update is also very obvious.The end of 2014,"Environmental Protection Law" overhaul and the rapid introduction of four sets of supporting provisions,in April 2015 "Solid Waste Environmental Protection Law" overhaul,August 2015 "Air Pollution Control Law" overhaul,"Water Pollution Control Law"," Marine Environmental Protection Law "has entered the legislative amendment plan or has published the draft,water ten,soil ten have been issued,especially in the end of 2016 through the" Environmental Protection Tax Law "is to make the environmental legislation to speed up the pace of further accelerated.Lucretius C.T.said in the<on the nature of things>that it is too hasty to step on the foot of the fear of things.Therefore,although the legislative amendment can greatly repair the previous legislative loopholes,to promote the legal operation of the law,But too focused on the activities of the law also requires the wisdom of environmental legislation mature and years of environmental administration,judicial practice,rather than intentionally to meet the policy to reach a "symbolic agreement" only.Obviously combined with the current environmental administration,justice and education status,our "repair law homework" is not enough.This kind of "leap-forward" legislative movement is also easy to lead to the environmental protection administrative departments and the market economy to participate in the reaction of the parties,at the grassroots level "on the policy,under the policy",will inevitably lead to"less effective" effect.We have also adhered to the gradual revision of the law experience,a sufficient understanding of the law enough to repeatedly examine the original law under the operation of the social pain point in order to make the rules in the re-use is more handy to"drug to disease" effect.Environmental protection tax in the previous many policy reports,academic discussions and Western environmental tax practice experience has been cut a striking figure,and the tax charge strategy is also considered to promote law enforcement rigidity and reduce the drawbacks of decentralized legislation,thereby enhancing the environmental philosophy of sewage enterprises,To achieve environmental justice.However,from the current disclosure of the "Environmental Protection Tax Law" provisions,the overall framework of the existing environmental tax system,with particular emphasis on the provisions of the environmental administrative departments and tax departments.However,due to follow the concept of "tax shift",the rules of environmental taxes have made substantial progress,and the real problem of "rigid shortage,legislative conflict and poor operation" faced by sewage charges has yet to be investigated.In the past,there were many environmental economic policies,but the results were remarkable.In the author's view,these policies are accompanied by a common problem is the rules set too hasty simple,the lack of detailed interpretation and practice of argument,but for the introduction of the introduction,resulting in the practice of acclimatized.In the implementation of environmental economic policy in the future,the environmental protection tax is placed by all walks of life hope,but the "Environmental Protection Tax Law" includes to whom,who is levied,where the levy,levy,when the levy,where the levy and how to levy Logical thinking,but in view of the limited length of this article,the author recognized the implementation of the first step in environmental taxes should be taxpayers from the premise of this subject matter in order to do the necessary procedures for the implementation of the necessary bedding,and the environmental elements of their relevance,the overall legal quantity In addition,to clarify the main taxpayer is to avoid the "repeated collection" and"evasion levy" and other difficulties appear necessary.In the current relevant provisions of the relevant environmental tax payment,I believe that the rules set too simple,including a limited scope,and the purpose of the law does not meet the purpose,and the possibility of conflict with the first sewage charges system.Therefore,the author follows the legal development of the law,the main body of the sewage charges and the main taxpayers to carry out horizontal comparison of the core research,from the legislative purpose,theoretical basis,rule transformation,detailed analysis of the relevant legislation and other multi-angle analysis of environmental taxation tax set Scientific and reasonable,and whether it can provide the necessary foundation for the refinement and perfection of the future environmental protection tax law with a view to providing limited legal wisdom for this year's preparation period.