摘要
已开展的水资源税试点有利于推动生态文明建设、完善绿色税收制度、提升国家治理能力。水资源税法应彰显保生态、稳发展,提能力等新功能。在水资源税法的设计中应明确水资源税法的双重地位,克服宗旨不明确,课税要素不完善等不足。
The pilot projects of water resources tax have been carried out to promote the construction of ecological civilization,improve the green tax system and enhance the national governance capacity.The Water Resources Tax Law should demonstrate the new functions of protecting ecology,stabilizing development and enhancing capacity.In the design of the Water Resources Tax Law,the dual status of the Water Resources Tax Law should be clearly defined,and the shortcomings of the water resources tax pilot project,such as the unclear purpose and the imperfect elements of taxation,should be overcome,to systematize“good”to achieve“good governance”effect of ecological civilization.
作者
史小艳
SHI Xiaoyan(School of Law, North China University of Water Resources and Electric Power, Zhengzhou 450046, China)
出处
《华北水利水电大学学报（社会科学版）》
2021年第5期26-29,共4页
Journal of North China University of Water Resources and Electric Power(Social Science Edition)
基金
国家社科基金一般项目(16BGL158)
河南省哲学社会科学规划项目(2020D018)。
关键词
水资源税法
功能
立法展望
The Water Resources Tax Law
function
foresee
作者简介
史小艳,女,副教授,硕士生导师,研究方向为经济法。
