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随着十八届四中全会提出的“依法治国”理念逐步深入我国经济社会管理的方方面面,如何将建设生态文明纳入全面深化改革的大框架中,建设系统完整的生态文明制度体系,用法律制度保护生态环境,便是我们现阶段急需探究和明确的问题。生态文明的法律制度建设是多方面的,文章将从税收法制建设的角度入手,分析我国现有税收体制在生态文明建设方面存在问题,探究其存在的原因,以期为构建我国生态税收体系选择适宜路径。
With the concept of “governing the country according to law” put forward by the Fourth Plenary Session of the 18th Central Committee, we have gradually deepened our efforts in all aspects of economic and social management in our country and how to incorporate the construction of ecological civilization into the overall framework for deepening the overall reform and building a systematic and complete system of ecological civilization. Legal system to protect the ecological environment is what we urgently need to explore and make clear at this stage. The construction of the legal system of ecological civilization is multifaceted. The article will start from the perspective of tax legal system construction, analyze the existing problems in the construction of ecological civilization in China’s current taxation system, and explore the reasons for its existence, with a view to selecting suitable ecological taxation system in our country path.