摘要
本文从我国环境保护税发展现状出发,在分析环境保护税收体系建设不足的基础上,提出了构建我国环境保护税收体系的初步设想。
Based on the development status of China’s environmental protection tax,the paper analyzes the insufficient construction of the environmental protection tax system in China,and puts forwards relevant suggestions of this system.
出处
《国际税收》
CSSCI
北大核心
2020年第2期77-79,共3页
International Taxation In China
关键词
环境保护税
环境保护
税收体系
Environmental protection tax
Environmental protection
Tax system
