摘要
随着我国社会主义市场经济体制的建立和税制改革的进一步深化,仅凭行政手段来解决环境问题,已不能适应市场经济发展的客观需要。通过课征环境税来保护环境,已成为大势所趋。本文首先介绍了开征环境税的必要性;然后对国外环境税税制建设情况进行了分析和总结,并介绍了我国环境相关税费制度的建设情况;最后,从我国环境污染现状出发,借鉴发达国家的成功经验,结合现有税费制度提出了我国环境税的设计思路。
With the establishment of Chinese socialist market economic system and the further reform of tax,solving environmental problems only by administrative means is no longer meeting the needs of economic development. Protecting the environment through the green tax has become a trend. Firstly,this paper introduced the necessity of setting environmental protection tax.Secondly, this paper analyzed and summarized the environmental tax regime of foreign countries, and introduced Chinese construction of environment-related taxes and fees.Finally,this paper proposed some advices to promote the establishment of environmental protection tax in China.
出处
《特区经济》
北大核心
2010年第4期126-128,共3页
Special Zone Economy
关键词
环境税
环境保护
环境税制
environmental taxation
environment protection
environmental tax system
