| 国外环境税法律制度的发展实践及对我国的启示 |
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| 引用本文： | 黄润源,李传轩.国外环境税法律制度的发展实践及对我国的启示[J].改革与战略,2008,24(12):200-203. |
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| 作者姓名： | 黄润源 李传轩 |
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| 作者单位： | 1. 华东政法大学,上海,201620
2. 复旦大学法学院,上海,200438 |
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| 基金项目： | 2007年国家社科基金项目“循环经济法律制度研究”(编号:07BFXO48)的阶段性成果。 |
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| 摘 要： | 在不断加重的环境危机的挑战下，运用环境税手段来保护环境成为许多发达国家的制度选择。经过初步萌动、形成发展和成熟完善等三个阶段的发展，国外环境税法律制度形成了丰富的内容体系，包括污染税、资源税和生态税等税种以及其他有利于环保的相关税种和税收措施。国外环境税法律制度的发展实践取得了多方面的积极效果，对我国有着积极的启示
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| 关 键 词： | 环境税 法律制度 发展实践 启示 |
Oversea Environmental Tax Law System and Its Illumination to China |
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| Huang Runyuan,Li Chuanxuan.Oversea Environmental Tax Law System and Its Illumination to China[J].Reformation & Strategy,2008,24(12):200-203. |
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| Authors: | Huang Runyuan Li Chuanxuan |
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| Institution: | Huang Runyuan , Li Chuanxuan (1. East China University of Political Science and Law, Shanghai 201620; 2. School of Laws, Fudan University, Shanghai, 200438) |
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| Abstract: | Under the situation of increasing environmental pressure,to protect the environment by the environment tax has become the systematic choice of many developed countries.Through the long-term development,the oversea environmental tax law has developed a lot of taxation for protecting the environment such as pollution tax,resource tax,and ecology tax.Those achievements are helpful for the development of environmental protection in China. |
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| Keywords: | environmental tax law system practice illumination |
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