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《Journal of Nanjing Tech University(Social Science Edition)》 2018-04
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Legal Integration and System Interaction of ″Cultivated Land Protection″:Focus on Coordination of Tax Law and Environmental Law

WU Zhiliang;FENG Yue;Research Institute of Environmental Law,Wuhan University;  
As a social interest regulator,the tax law can simplify the diversified environmental interest relationship into a taxation relationship and achieve a fair distribution of environmental benefits by selecting taxation scopes,setting differential tax rates,allocating tax revenues,and implementing tax incentives. This is the foundation of integrating tax law and environmental law. The traditional principle of tax-payers bearing tax burden according to their ability therefore needs to be adjusted by the principle of environmental responsibility,but it still restricts the design and application of resource protection instruments. In addition,the combination of the tax law and the environmental law system on the protection of cropland also requires identification of resource characteristics,confirmation and division of their respective functions,and recognition that neither party can complete the comprehensive protection of ″ quantity, quality, and ecology″ of cultivated land. On this basis,it should be ensured that the leading function of arable land use control is standardized,and that the farmland occupation tax coordinates other land taxes in case of omission of relevant facts. In the design of specific tax system,ecological elements and tax expenditures should be embedded in conjunction with ecological compensation so that the originally isolated system will form a ″collaborative force″ to protect cultivated land resources.
【Fund】: 中国法学会一般项目“耕地占用税立法整体化研究”(CLS[2017]C13);; 武汉大学自主科研项目(人文社会科学)“特定目的税法理与体系建构”(2018QN010)
【CateGory Index】: D922.22;D922.68
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