摘要
生态消费税收制度是为了保护生态环境和引导理性消费,国家对特定消费物品和消费行为所进行的税收征纳制度。生态消费税具有导向特别明确、环境保护作用特别明显、平衡社会收入与财富特别有效的特性。生态消费税的经济理论基础是消费外部性,法学理论基础是国家基于财政权对公民环境权的保护。生态消费税的课征原则是限制性、节约性和受益性原则。我国应当开征消费副产物税、燃油税等消费税,加大在奢侈品和奢侈行为方面的消费税收调控力度。
The ecotype consumption tax is levied on for the sake of protection of ecosystem environment and shaping of reasonable consumption which is levied on particular consumption product and consumption behaviors. The ecotype consumption tax has the specially explicit guidance, the specially obvious function in environmental protection and considerable effective in equilibrium social income and wealth. The economic theories foundation of the ecotype consumption tax is based on consumption externalities, the law theories foundation of the ecotype consumption tax is based on the essence of revenue. The principle of ecotype consumption tax include limited levy, economical levy and beneficial levy. Some new consumption taxes should be levied on in china.
出处
《法律科学（西北政法大学学报）》
CSSCI
北大核心
2006年第6期152-162,共11页
Science of Law：Journal of Northwest University of Political Science and Law
关键词
生态消费
消费税收
消费外部性
税收本质
制度构建
ecotype consumption
consumption tax
consumption externalities
essence of revenue
legal system
