摘要
随着经济迅速发展,环境污染问题日益受到欧洲发达国家的重视,欧洲国家逐步把绿色税收作为保护自然环境的经济政策,不断进行绿色税收改革,形成了较为完善的绿色税收体系。本文从欧洲绿色税收改革的背景出发,介绍欧洲绿色税收改革的基本情况,以及对我国利用税收手段保护环境和资源的启示。
With the rapidly economic development, environmental pollution problems have been focused by European developed countries. European countries have gradually adopted green taxes as economic policy to protect environment, made green tax reformations, and constitued a better perfect green tax system. The article analyzes the background of the European green tax reformations, introduces the basic situations of the European green tax reformations, and provides some enlightenments for China to conserve environ- ment and resources through the tax method.
出处
《中国矿业》
北大核心
2008年第8期16-18,共3页
China Mining Magazine
基金
中国地质大学(北京)人文经管学院青年教师基金项目<资源税费改革>的部分成果
关键词
欧洲
绿色税收
启示
european
green taxes
enlightenment
