摘要
在商品经济高度发达的今天,环保事业也逐步走向市场。越来越多的国家开始重视运用经济手段来解决环境危机问题,环境税就是其中倍受青睐的一种手段。我国目前虽已意识到环境税的重要性,但环境税仍是极其薄弱的环节。本文试从分析我国环境税的现状着手,参考国外的先进经验,对完善我国环境税制提出几点建议。
Nowadays, with commodity economy being well -developed, environmental protection business is also gradually linked with the market. More and more countries attach importance to use economic means to settle the environmental crisis, and imposing environmental tax is one of the means being favored. Though China has paid attention to the importance of environmental tax, it is still the very weak link in the revenue system. This article tried to analyze the actuality of Chinese environmental tax, consult the foreign advanced experience, and then bring up some suggestions about how to prefect Chinese environmental revenue system.
出处
《中国环境管理干部学院学报》
CAS
2003年第1期33-36,共4页
Journal of Environmental Management College of China
关键词
环境税
自然资源税
环境容量税
Environmental Tax Tax of Natural Resource Tax of Environmental Capacity
