摘要
环境保护是政府公共服务的一个重要领域。改革开放以来,中国采取了一系列与环境相关的税收和收费政策,取得了积极效果。但是,随着经济的快速增长,现行政策愈来愈难以适应现实需求。我国应设立单独的环境税,完善现行收费政策。
Environmental protection is an important public service fields. Since reform and opening up, China has adopted a series of environment- related taxes and charges policy, and achieved positive results. However, with rapid economic growth, the existing policies are more and more difficult to adapt to actual needs. The article summarized the major current tax policy relating to environmental protection and analyzed the existence of the problem. The establishment of a separate environmental taxes and improvement of the existing charging policy are recommended.
出处
《税务与经济》
CSSCI
北大核心
2008年第4期80-84,共5页
Taxation and Economy
基金
教育部哲学社会科学重大课题攻关项目(项目编号:06JZD0020)
中国博士后基金项目(项目编号:20060400440)
关键词
环境保护
税费
环境税
environmental protection
tax and fee
enviromental tax
