摘要
本文结合我国国情分析了开征环境保护税的必要性和理论依据,评价了我国现有环境保护税费措施的实施效果。在借鉴国际经验的基础上,对我国环境保护税制进行了比较系统的构建。文章还讨论了环境保护税税款的使用;税务机关、环保系统和政府之间三者的关系;其他环保措施的配合等相关问题。
This paper analyzes the necessity and theory for China to begin to collect environmental protection tax, and appraises the effect of existing measures of environmental protection tax. Based on the international practice, this paper also put forward the form of the environmental protection tax, and discusses the problems concerning tax payment, the relationship between tax agency, environmental protection system and the government and other environmental protection measures as well.
出处
《河南理工大学学报（社会科学版）》
2007年第2期154-159,共6页
Journal of Henan Polytechnic University:Social Sciences
关键词
科学发展观
环境保护税
人与自然相对平衡
viewpoint of scientific development
environmental protection tax
balance between human and nature
