设立烟花燃放行为税的法律思考

对于燃放烟花,是鼓励、是限制、还是不管,是一个很有争议的问题,当首在我国很多城市的地方法规中,对它下禁令者有之,对其作限制者有之.但效果都不甚理想,利害关系还是很难平衡.如何来解决这个问题?本文作者认为应当在对烟花鞭炮征收消费税的同时,对燃放烟花的行为增设行为税,并对征收此种行为税的可操作性提出了一系列的法律构想.

The Legal Idea of Setting up a Behavior Tax on Discharging Fireworks

The fireworks issue has been a very thorny one, many cities have done it with a ban or with restrictions on it,but the results are not good,the interests are still difficult to distribute.The author of this article argues that in addition to the present consumption tax levied on fireworks,the government should also levy tax on the behavior of discharging fireworks,and put forward a series of ideas of how to implement this kind of tax.