| 完善我国环境税收制度的思考 |
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| 引用本文： | 刘洁,王育才,张珊珊.完善我国环境税收制度的思考[J].生态经济(学术版),2011(2):147-149. |
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| 作者姓名： | 刘洁 王育才 张珊珊 |
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| 作者单位： | 西北农林科技大学人文学院; |
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| 摘 要： | 随着对环境的日益重视,环境税问题已成为世界各国都关心的问题。在全国"两会"上,环境税问题成为讨论热点,是"十二五"期间要着力构建和完善的法律制度。目前我国税法中没有以环境保护为目的的专门性税收制度,缺乏规范性和完整性,各税种对环境的保护作用十分有限。在关于我国环境税的税制模式上,学界的看法不一。因此有必要完善现有环境税收政策,改革现行税制,对相关税种进行"绿化",完善相关税收优惠措施,并开征专门性环境税种。
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| 关 键 词： | 环境税 现状 完善 |
Consummate the Problem in Environment Tax System of China |
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| LIU Jie,WANG Yucai,ZHANG Shanshan.Consummate the Problem in Environment Tax System of China[J].Ecological Economy,2011(2):147-149. |
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| Authors: | LIU Jie WANG Yucai ZHANG Shanshan |
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| Institution: | LIU Jie,WANG Yucai,ZHANG Shanshan(College of Humanities,Northwest A & F University,Yangling Shaanxi 712100,China) |
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| Abstract: | The issue of environmental taxes has been the most concerned problem in the whole world.In recent two sessions,the issue of environmental taxes once again becomes a hot topic,we have to put more attention to construct and improve the legal system during the Second Five.Now,there are no tax laws on environmental protection in china for the purpose of specialized tax system,it is lack of the standardization and integrity,all the taxes are very limited to protect the environment.There are few different views o... |
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| Keywords: | environment tax current situation consummate |
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