On Chinese Environmental Tax
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摘要:本文分析了我国现行环境税费制度的不足主要是“费挤税”等问题,提出通过开征环境税等来加以完善的建议。文章的最后通过对课征环境税与其他环保治污手段进行对比,进一步讨论了我国开征环境税的可行性。Abstract:This article points out that major problems in the current environmental taxation system,and proposes an establishment and improvement of environmental tax for fee system in China. The article concludes with a comparison between environmental tax for fee system reform and other environmental protection measures and a discussion of the feasibility of implementing environmental taxation.
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Key words:
- Environmental tax/
- environmental tax for fee system/
- feasibility
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[1] 国家税务总局所得税答理司企业所得税法规汇编[M]中国税务出版社,2002 [2] 计金标生态税收论[M]中国税务出版社 [3] 王磊经济全球化下促进我国可持续发展的税收政策选择[L]税务研究2001.7 [4] 李娟我国开征环境保护税的理论依抓和现实选择[L]上海会计2003.5 [5] 从美丽环境保护税索描[L]辽宁财税. 2003.5 -
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