Along with green tax revenue theories emergence in our country, how to establish the green tax revenue law system, to protect the environment of the our country, have become an important subject.

随着绿色税收理论在我国的出现和应用，如何建立绿色税收法律制度，以保护和改善我国的环境，已成为我国法律界、税收理论界面临的一个重要课题。

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Therefore sets up the perfect environment revenue from tax law system to not only have its necessity, but also have the possibility in the our country.

因此在我国构建比较完善的环境税收法律制度不仅有其必要性，而且也具有可行性。

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Tax law belong to public law, use the debt system in the tax law and break our traditional tax revenue administrative power theory, become the important subject that the law circles of taxes dispute.

税法显属公法，在税法中引入债权制度，提出税收债权债务理论，打破了我国传统的“税收行政权力”学说理论，成为税法学界争论的重要课题。

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Obviously if tax law was solely for generating revenue a simple(r) tax system would be more than adequate.

FORBES: Astronomy and the Federal Tax Law