摘要
我国现行的环境保护的税、费措施存在许多不足:排污收费的随意性很大,不能充分发挥保护环境的作用,缺乏专门系统的环境保护税,环境保护的目的难以实现。为此,必须完善现行的环境保护税收措施,开征环境保护税,以重构我国的环境税收体系,加强对环境的保护,促进经济与环境的协调发展。
There exist many shortages in China＇s current taxation and duties, especially in Pollution discharge fees. The lack of environmental protection taxation system makes it difficult for the realization of environmental protection goal. Hence, to charge the environmental protection tax is a way to perfect Chinag current taxation system and will promote the harmonious development of economy and environment.
出处
《经济经纬》
北大核心
2005年第5期133-135,共3页
Economic Survey
关键词
环境保护
环境保护税
环境税收体系
environmental protection
environmental protection taxation
environmental taxation system
