| 环境税收的国际借鉴及对中国的启示 |
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| 引用本文： | 梁劲锐,席小瑾.环境税收的国际借鉴及对中国的启示[J].经济与管理,2008,22(12). |
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| 作者姓名： | 梁劲锐 席小瑾 |
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| 作者单位： | 青岛农业大学,经济与管理学院,山东,青岛,266109 |
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| 摘 要： | 环境税收政策在国外发达国家已付诸实施并取得了一定效果。借鉴国外在环境税收方面的成功经验,中国在研究实施环境税制中应循序渐进地推进税制改革,同时利用新增税收增加就业、提高能源消费弹性,以实现经济的可持续发展。
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| 关 键 词： | 环境税收 税制改革 可持续发展战略 |
The International Experiences of Environmental Taxes and The Inspiration to China |
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| Liang Jinrui,Xi Xiaojin.The International Experiences of Environmental Taxes and The Inspiration to China[J].Economy and Management,2008,22(12). |
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| Authors: | Liang Jinrui Xi Xiaojin |
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| Institution: | Liang Jinrui Xi Xiaojin(Economic and Management Department; Qingdao Agriculture University; Qingdao 266109; China); |
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| Abstract: | Environmental taxes have been carried out for some years and obtained some effects in environment protection.Based on summarizing the successful experiences from international practice,we can get some conclusions that the process of making environmental taxation should make full advantage of the revenue which gained from new taxes to improve employment and increase the elasticity of energy consumption. |
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| Keywords: | environmental taxes tax reform sustainable development strategy |
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