| 完善我国环境税收制度的思考 |
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| 引用本文： | 卢剑灵.完善我国环境税收制度的思考[J].广东商学院学报,2007(5):34-37. |
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| 作者姓名： | 卢剑灵 |
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| 作者单位： | 广东商学院,财税与公共管理学院,广东,广州,510320 |
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| 摘 要： | 我国环境税制建设应从完善现行各税种中涉及的环境保护和生态发展的各项税收政策入手,并在此基础上开征专门的环境税种。当前应尽快开征水资源环保税、垃圾处理税和资源开采税,不宜开征排污税,燃油税也不宜纳入环境税范围;在完善我国环境税制方面,应把重点放在对消费税、资源税、耕地占用税、车船使用税以及有关的税收优惠政策调整上。
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| 关 键 词： | 税收制度 环境税 税收政策 |
| 文章编号： | 1008-2506（2007）05-0034-04 |
| 修稿时间： | 2007-09-10 |
Thoughts on Perfecting Environmental Tax Revenue System in China |
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| LU Jian-ling.Thoughts on Perfecting Environmental Tax Revenue System in China[J].Journal of Guangdong Business College,2007(5):34-37. |
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| Authors: | LU Jian-ling |
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| Institution: | School of Finance, Tax and Public Administration, Guangdong University of Business Studies, Guangzhou 510320, China |
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| Abstract: | China's environmental tax revenue construction should proceed from perfecting the present tax policies concerning environmental protection and ecological development in all kinds of tax types,and start levying specific environmental tax types.And during the process,emphasis should be put on adjusting favorable tax policies in consumption tax,resource tax,tax on the use of arable land,and vehicle and vessel usage tax. |
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| Keywords: | tax system environmental tax tax policy |
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