摘要
环境的恶化不但直接影响着我国人民的生存质量 ,而且制约着我国社会经济的协调发展。运用税收手段保护环境 ,是十分必要的。在实践中 ,我们应该重视发挥环境税的倍加红利作用 ,利用环境税刺激外部经济 。
A nasty environment not only influences the quality of our life,but also constrains the development of our economy.Therefore,it is necessary using tax to protect our environment.In practice,we should attach the importance to the function of the double dividend of environmental tax,and environmental tax should be used to stimulate the external economy so that the tax burden should be relieved.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期63-65,共3页
Taxation and Economy
关键词
环境税
倍加红利
税制建设
environmental tax
the double dividend
tax preference
