摘要
经过近40年的发展演变,目前发达国家的环境税主要包括大气污染税、水污染税、噪声税、固体废物税和垃圾税。发达国家环境税制的实施,表明了环境税制在促进经济、社会与自然协调发展中的积极作用,也为中国环境税体系的建立提供了可供参考的经验。
The environment tax in developed countries has undertaken a series of development and evolvement for forty years, mainly including air pollution tax, water pollution tax, noise tax, solid waste material tax and rubbish tax. The implementation of environment tax system in developed countries indicates its active role of environment tax in promoting harmonious development of economy, society and nature, and also provides valuable entitlement to the establishment of China＇s environment tax system.
出处
《中国能源》
2008年第9期5-7,共3页
Energy of China
关键词
环境税
能源税
经验
environment tax
energy tax
entitlement
