| Authorized legislation has become a universal phenomenon in the legislative systems of all countries and its rationality has basically been recognized by all walks of life.In 2015,China amended the Legislation Law,which clearly and strictly authorized the local legislation on the issue of authorized legislation.At this stage,China still has problems to be solved urgently in the legislation of tax authorization,including the blank authorization of tax revenue,the right of tax delegation,the lack of legislative supervision mechanism of tax authorization.However,the "Tax Law of the People’s Republic of China on Environmental Protection" promulgated in December 2016 has made a new attempt in this respect,however,there are still some shortcomings and deficiencies.Article 6 and Article 9,paragraph 3,provide for the authorization of local legislation.On the one hand,Article 6 authorizes the local authorities to adjust the amount of tax within the range stipulated in the "Environmental Protection Tax Law";on the other hand,Article 9,paragraph 3,authorizes the local authorities to increase the number of taxable pollutant items subject to environmental protection tax at the same discharge port.There is a certain conflict between these two provisions and the provisions of the legislative law.Based on Article 6 and Article 9,paragraph 3 of the Environmental Tax Law,.this paper explores the legal issues caused by authorizing legislation in China’s environmental tax through the careful study of the relevant provisions of the"Environmental Protection Tax Law" and the "Legislation Law",And try to propose solutions,specifically divided into the following four levels.First,the article starts with the legal provisions and analyzes and makes explanations on Article 6 and Article 9,paragraph 3 of the "Environmental Protection Tax Law" respectively.For Article 6,the article interprets it from the three aspects of the particularities of localities,the scope of adjustment,and the procedure of decisions and filing,and draws the conclusion that local governments can adjust the tax rate.For Article 9,paragraph 3,the article starts with three key phrases:"special needs of pollutant emission reduction","increase" and "the number of taxable pollutant items subject to environmental protection tax levied on the same vent" Out of place can increase the tax conclusion.At the same time,according to Article 6 and Article 9,paragraph 3,"the decision shall be made by the Standing Committee of the NPC at the same level",the authorized subject shall be the standing committee of the people’s congress of the province,autonomous region or municipality directly under the Central Government,and the document formulated under the authorization shall be the place Sexual laws and regulations.Second,through the interpretation of Articles 6 and 9,Paragraph 3 of the "Environmental Protection Tax Law" and the reading of the "Legislation Law" on the authorizing of the legislative provisions,the legal issues arising from authorizing local legislation are uncovered and analyzed.Specifically,it raises three legal issues.First,there are conflicts with the provisions of the "Legislation Law" of our country,which are manifested in two aspects:the statutory principle of tax revenue and the new provisions of the authorization legislation.Second,authorizing local legislation will affect the fairness between localities,which may result in the increase of tax avoidance and the occurrence of environmental pollution transfer.Third,the "Environmental Protection Tax Law" lacks restrictive provisions in the authorization of local legislation.There is a serious circumstance of the delegation of authority,the lack of a clear supervision clause and the overriding provisions of local specialties.Third,to solve the legal issues arising from the local legislation authorized by Article 6 and Article 9,paragraph 3,of the "Environmental Protection Tax Law," the authorized entities must comply with the principle of tax law.One is that the subject of authorization should follow the statutory principles of tax revenue and authorize local legislation in a prudent and rigorous manner.The second is that the authoritative body should maintain its value neutrality and adhere to the principle of proper taxation so as to balance the interest relations between the local government and taxpayers.The third is that the authoritative subject should authorize the local legislation through dual considerations of necessity and rationality to ensure that the result of the authorization is legal and reasonable and has strong operability in order to meet the requirements of the tax efficiency principle.Fourthly,on the basis of discovering problems and analyzing problems,the article makes suggestions on perfecting the legislation of environmental tax authorization from four aspects.First,in strict compliance with the requirements of the "Legislation Law," they should act within the scope of their authority and be authorized in accordance with the statutory bodies authorized by the law,and in accordance with the procedures for authorizing the legislation.The second is to put forward measures to curb pollution transfer from both legal and non-legal aspects.Third,we will improve the examination and approval system for authorized legislation,strictly limit the delegation of authority and clarify the timeliness system.Fourth,we should establish an effective system of supervision and control by strictly implementing and perfecting the mechanism for filing and reviewing authorized legislation,enhancing the public participation in authorized legislation and establishing an operable and supervising procedure. |
