南京工业大学学报（社会科学版）2025，Vol.24Issue(4)：44-57,14.
环境保护税税收减免的法理审思与制度进阶
Legal Reflections on Tax Reduction and Exemption of Environmental Protection Tax and Institutional Progression:Centering on Articles 12 and 13 of the Environmental Protection Tax Law
摘要
Abstract
As an important special tax measure,the tax relief measures of the environmental protection tax have significant regulatory functions and can play a unique role in"protecting and improving the environment,reducing pollutant emissions,and promoting ecological civilization construction".However,the relief system set by the Environmental Protection Tax Law of PRC has problems such as one-sided incentive standards for emission reductions,a narrow range of tax exemption incentives,and missing elements in the authorization clause,which directly affect the full exertion of its role in environmental governance.To maximize the institutional effectiveness of the tax relief of the environmental protection tax,it is necessary to follow the improvement benchmarks of taking into account the purposes of environmental protection and other public interest protection,adhering to both the principle of merit and the principle of need,and balancing tax legality and tax authorization.It is necessary to take systematic measures such as improving the reduction and exemption induction mechanism,expanding the scope of the tax exemption provisions,and amending the tax exemption authorization clause to achieve an overall advancement of the tax reduction and exemption system in the Environmental Protection Tax Law of PRC and orderly generate an environmental protection tax reduction and exemption system that integrates substantive rationality and formal legality.关键词
环境保护税/环境治理/税收减免/环境保护/税收法定分类
社会科学引用本文复制引用
叶金育,向雪..环境保护税税收减免的法理审思与制度进阶[J].南京工业大学学报（社会科学版）,2025,24(4):44-57,14.基金项目
国家社会科学基金重点项目"财税金融协同促进绿色发展的法治保障研究"(24AFX017) （24AFX017）
