摘要
本文以生态文明建设为切入点,对环境税课征的现实背景、理论依据、作用机理、政策效应进行了剖析,并结合国外环境税制度的实践经验和我国的具体情况,探讨了我国环境税制度构建的基本原则、税制模式、政策设计、征管权限以及环境税与其他政策的协调配合。
This paper begins with the construction of ecological civilization and analyses the background, theoretical basis, mechanism, policy effect of an environmental tax system. Based on the experiences of environmental tax overseas and the specific circumstances in China, the paper discusses the basic principle, pattern of tax design, policy implication and the administration of the proposed environmental tax, as well as the coordination with other policies.
出处
《税务研究》
CSSCI
北大核心
2014年第6期47-50,共4页
关键词
生态文明
环境税
外部性
Ecological civilization
Environmental tax
Externality
