摘要
在现代社会,环境问题随着社会经济的发展而逐渐凸显,为了解决环境问题,西方国家率先实行了环境税制度,我国也开始进行环境税设立的准备工作。我国应尽快建立与WTO协议有关规定相一致的环境税制,本着公平与效率相协调原则和专款专用原则,分阶段稳定地实施环境税制度。
In contemporary society, the environmental problems become more and more obvious with the development of social economy. In order to solve it,the western countries are the first to put forward the environment tax theory and practise it and China also begins to prepare for the establishment of environment tax system. The article analyses the features of environment tax in terms of the basic theory. The paper also proposes the framework of environment tax system on the ground of practice of the western countries and studies the relevant rules of WTO and presents the corresponding measures of China.
出处
《武汉理工大学学报（社会科学版）》
2003年第3期284-288,共5页
Journal of Wuhan University of Technology:Social Sciences Edition
关键词
环境税
环境污染
环境税制
environment tax
environment pollution
environment tax system
