【摘要】：研究環(huán)境稅國(guó)際協(xié)調(diào)法律制度存在的障礙及解決途徑。環(huán)境稅國(guó)際協(xié)調(diào)中的發(fā)展不平衡、環(huán)境稅邊境調(diào)整中的南北沖突、環(huán)境稅收體系的國(guó)別差異等,是環(huán)境稅國(guó)際協(xié)調(diào)法律制度運(yùn)行的主要障礙。針對(duì)不同的障礙因素,提出相應(yīng)的應(yīng)對(duì)策略,并指出,解決差異必須首先正視差異,再尋找減小差異的途徑,途徑包括采用優(yōu)惠措施,進(jìn)而像歐盟那樣,在不斷建立共識(shí)的基礎(chǔ)上,逐漸將環(huán)境稅標(biāo)準(zhǔn)向更高方向協(xié)調(diào);解決稅收體系差異,應(yīng)該先從技術(shù)細(xì)節(jié)開(kāi)始,達(dá)成初步共識(shí),再?gòu)囊延械囊恢路�(wěn)步地向前發(fā)展。
[Abstract]:This paper studies the obstacles and solutions of the international harmonization of environmental tax. The imbalance in the development of the international coordination of environmental tax, the conflict between the north and south in the adjustment of the border of environmental tax, and the differences between countries of the environmental tax system are the main obstacles to the operation of the international coordinated legal system of environmental tax. According to the different obstacle factors, the corresponding coping strategies are put forward, and it is pointed out that to solve the differences, we must first face the differences and then find ways to reduce them, including adopting preferential measures, and then, like the European Union, Gradually harmonize environmental tax standards in a higher direction on the basis of continuous consensus-building; To solve the differences in tax system, we should start with technical details, reach a preliminary consensus, and then move forward steadily from the existing consensus.
【作者單位】： 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)法學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究規(guī)劃基金項(xiàng)目《海洋石油污染損害賠償制度比較研究》(74052301)階段性成果
【分類號(hào)】：D996.9

【相似文獻(xiàn)】

相關(guān)期刊論文 前1條

1 周泳;試論GATT/WTO法律制度和環(huán)境保護(hù)[J];南開(kāi)學(xué)報(bào);1998年03期

相關(guān)博士學(xué)位論文 前1條

1 王慧;環(huán)境稅合法性研究[D];西南政法大學(xué);2009年

相關(guān)碩士學(xué)位論文 前4條

1 朱敏;低碳時(shí)代WTO環(huán)境規(guī)則的問(wèn)題與適用新發(fā)展研究[D];南京財(cái)經(jīng)大學(xué);2011年

2 張寧;論環(huán)境保護(hù)與國(guó)際貿(mào)易的法律規(guī)制[D];中央民族大學(xué);2006年

3 費(fèi)凱;WTO體制下自由貿(mào)易與環(huán)境保護(hù)之協(xié)調(diào)[D];大連海事大學(xué);2007年

4 秦紅金;貿(mào)易自由與環(huán)境保護(hù)沖突的法律問(wèn)題研究[D];中國(guó)海洋大學(xué);2009年

，

本文編號(hào)：2359298