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税收的立法价值和政府事权是分配税收收益权的两个基本点,税收价值的实现依赖于哪一级政府的事权,税收收益权就应分配给哪一级政府。本文以此为核心思路,通过梳理现行政府水污染管理职责的分配,分析其中的不足及其在全面深化改革背景下的完善方向,结合水污染宏观治理加强的理论必要性,分析得出水污染环境保护税的收益权应由中央和地方共享,中央分成比例应在原排污费分成比例上提高。
The legislative value of taxes and government affairs are the two basic points for the distribution of tax revenue right. The realization of tax revenue value depends on the level of government authority and the tax revenue right should be assigned to which level of government. This paper takes this as the core idea. By combing the distribution of the current government’s responsibility for water pollution management, analyzing its deficiencies and its direction of perfection in the context of comprehensively deepening the reform, combined with the theoretical necessity of strengthening the macro-control of water pollution, The protection of tax revenue rights should be shared by the central and local governments, the central government should be divided into the proportion of the original sewage charges in proportion to increase.