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| 我国环境税费改革的具体设想 | |
| 引用本文： | 吴玉琴,张杰. 我国环境税费改革的具体设想[J]. 特区经济, 2008, 0(6) |
| 作者姓名： | 吴玉琴 张杰 |
| 作者单位： | 1. 中国科学院广州地球化学研究所可持续发展研究中心;广东科贸职业学院环境艺术系,广东,广州,510640 2. 中国科学院广州地球化学研究所可持续发展研究中心 |
| 基金项目： | 广东省自然科学基金 , 广东省科技攻关计划 |
| 摘 要： | 本文通过介绍国外发展循环经济环境税费的情况,分析了我国现行相关税费制度的缺陷,提出具体的改革设想:规范行政性收费,推行"费改税";扩大资源税的征收范围,改革计税依据;借鉴国际经验,开征必要的新税种;改革消费税,与产品污染税有机结合;建立环保专项基金,实行环保税收优惠政策。 |
| 关 键 词： | 环境 税费改革 |
China environment tax fee reform's concrete design |
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| Wu Yu Qin Zhang Jie. China environment tax fee reform's concrete design[J]. Special Zone Economy, 2008, 0(6) | |
| Authors: | Wu Yu Qin Zhang Jie |
| Affiliation: | Wu Yu Qin Zhang Jie |
| Abstract: | Through the introductions of the development of taxation and fees abroad in recycling economy, this paper analyzes the flaws of our related system and proposes some concrete suggestions for reformation: regulating the administrative charges, popularizing fees-to-tax; enlarging the range of the charge of resource-tax, reforming the warrant of tax- counting; setting up new tax items by referring to international experiences; reforming consuming-tax by combining with the polluting-tax of the products; creating a special fund of environment protection, and executing a preferential taxation policy. |
| Keywords: | environment the reformation of taxation and fees. |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |