摘要
环境税是解决环境问题的一种重要的经济手段。我国现行环境税费制度存在诸多弊端,未体现资源环境的稀缺性和价值性,难以达到预防污染、保护资源的目的。为有效发挥环境税的调节作用,需要以生态理念为基础,体现可持续发展的思想,以环境友好的方式来设计我国的环境税法律制度,依法确定环境税税种、税率、纳税人、征收征管规程和优惠政策等。
Environmental tax is an important method in solving environmental problems.Our country s present environmental taxes and fees system has many malpractices,and has not manifested the scarcity and value of the environment,difficult to achieve the goal prevent pollution and protect the resources.For the effective exertion of environmental taxes,needs taking the ecology idea as a foundation,to manifest the sustainable development thought that designs our country s environment tax law legal system by the environ...
出处
《黑龙江省政法管理干部学院学报》
2008年第2期108-111,共4页
Journal of Heilongjiang Administrative Cadre College of Politics and Law
关键词
环境税
法律制度
环境保护
Environmental taxes
Legal regime
Environmental protection
