中国人口·资源与环境2026，Vol.36Issue(2)：61-73,13.DOI:10.12062/cpre.20251221
法典化背景下环境税的法际协调与内容完善
Inter-legal coordination and content improvement of environmental taxes in the context of codification
摘要
Abstract
In the context of compiling the Ecological and Environmental Code,the legal norms of environmental taxes,considering their institutional functions as well as the challenges and impact of their incorporation,must be strengthened within the codification framework.This necessitates enhancing the cohesion and refinement between different hierarchical levels of norms,ensuring consisten-cy among different categories of norms at the same level,and facilitating mutual interpretation,clarification,and integration of norms within the same category.However,achieving these coordination objectives faces numerous challenges.First,the various legal bases for environmental taxes have not yet played their due role.Specifically,the Ecological and Environmental Code has yet to become the su-preme legal norm for environmental taxes;the applicable relationship between the Environmental Protection Tax Law of the People's Republic of China and the Ecological and Environmental Code remains ambiguous,and general tax laws fail to explicitly recognize the specificities of environmental taxation.Second,current legal norms for environmental taxes are deficient,encompassing issues such as unscientific definitions of taxpayers and scopes,inadequate tax collection and administration mechanisms,unreasonable tax bases and rates,and flawed tax incentives and accountability systems.Finally,the evolving needs for optimization and application of environmen-tal taxes have complicated the coordination between different legal norms.Specifically,the diversification of ecological environment governance instruments necessitates a repositioning of the environmental tax system,and there is a conflict between the need for dynam-ic optimization and the stability of legal norms.To address these issues,a scientific theoretical foundation is required.First,systems the-ory should be used to guide the coordination of legal norms across different environmental tax domains,that is,utilizing holistic con-cepts for system reconstruction,dynamic equilibrium mechanisms to resolve contradictions,and open collaborative concepts for system shaping.Second,game theory and externality theory should be employed to inform the refinement of the content of the legal norms of en-vironmental taxes.Third,innovation diffusion theory should be used to guide the steady updating of these norms.In practice,the Ecolog-ical and Environmental Code should incorporate refined basic provisions for environmental taxation.Concurrently,specialized legal norms for environmental taxes should be enhanced in the context of codification,while steadily promoting the coordination and dynamic updating of these norms across various fields.关键词
生态环境保护/法际协调/环境税/税收征管Key words
ecological environment protection/inter-legal coordination/environmental tax/tax collection and administration分类
社会科学引用本文复制引用
周旭..法典化背景下环境税的法际协调与内容完善[J].中国人口·资源与环境,2026,36(2):61-73,13.基金项目
国家社会科学基金重大项目"新时代生态文明建设目标评价考核制度优化研究"(批准号:22&ZD138). （批准号:22&ZD138）
