中文摘要：

2015年6月,国务院法制办公布的《中华人民共和国环境保护税法（征求意见稿）》,规定了对超标排放污染物和超总量控制指标排放污染物加倍征收环境保护税。但这种对超标、超量排污加倍征税模式不具有法律上的可税性：一是它混淆了法律义务与法律责任的概念,将违反环保法规定之义务所应承担的不良法律后果规定在税法的义务性条款中,与立法技术不符,不具有法律上的合理性;二是它违反税收公平原则,且导致环境保护税收法律与其他环境保护法律、行政处罚法律的相互矛盾和冲突,违反行政处罚法的＂一事不再罚原则＂,不具有法律上的合法性。我们应取消《环境保护税法（征求意见稿）》中对违法行为实行惩罚性征税的规定,代之以在环境保护单行法律中具体规定超标、超量排污的罚款处罚幅度,以使法律体系协调统一,真正实现公平、效率的财政税制目标。

英文摘要：

In June 2015, the Legislative Affairs Office of the State Council P. R. China has released the Environmental Protection Tax Law（ Draft）, which sets out the provision of double taxation on excessive pollutant emission standards and total pollutant emission. This mode of double taxation on excessive pollutant emission standards and total pollutant emission is of no taxability. On the one hand, it confuses the concept of legal obligation and legal responsibility, including the adverse legal consequences of breaching the obligations under the provisions of environmental law one should bear in the compulsory provisions of tax law, which is inconsistent with the basic legislative technique, therefore it has no legal rationality; on the other hand, it violates the equality principle in the tax law and leads to the contradictions and conflicts between environmental protection tax law and other environmental protection laws, administrative punishment laws, thus it also has no legality. We should implement provisions of punitive tax against violations in the Draft, instead of providing specific provisions in the environmental protection law on the range of fine penalty on pollutants discharged exceeding the standard and the control index of total quantity, to achieve the harmony and unification of the legal system, and realize the objective of fair and efficient fiscal tax system.