税法可持续发展原则刍议

税法可持续发展原则是指税收活动要保障和促使生产和经济系统在受到恶劣环境影响下具有良好恢复能力所应当遵循的基本准则。该原则的确立,将使税法具有跨世代性和协调性的特征。由于税法理论发展的内在需要和时代发展的必然要求,将促使税法以可持续发展原则为指导,开征环境税、完善资源税和改征国民教育税,适时完善和发展我国税收法律。

Research on the Principle of Sustainable Development of Tax Law

The principle of sustainable development of Tax Law is defined as the one under which taxation can be guaranteed and the production and economic system are in dynamic balance and virtuous circles. It points out the characteristics of cross-century and coordination. To establish such a principle is requested by developing tax law theories and consummating the tax law in China. To get rid of the existing deficiency of tax laws, we must put the tax law under the guidance of principle of sustainable development. So environment tax and national education tax should be levied, resource tax should be perfected.