| 我国环境税税制模式及其立法要素设计 |
| |
| 引用本文： | 高萍,计金标,张磊.我国环境税税制模式及其立法要素设计[J].税务研究,2010(1). |
| |
| 作者姓名： | 高萍 计金标 张磊 |
| |
| 作者单位： | 中央财经大学税务学院;北京第二外国语学院; |
| |
| 基金项目： | “北京市重点建设学科企业管理学科建设经费”、“科技创新平台——旅游理论创新与北京市旅游产业发展研究平台经费”“中央财经大学211工程三期”资助 |
| |
| 摘 要： | 近些年来,虽然税收理论界和实务界对我国开征环境税的相关问题进行了很多有益探讨,并取得了不小的成果,但是对我国开征环境税的税制模式问题仍未能达成共识,这也引发了税制要素设计的分歧。本文认为,我国应采取综合独立型环境税税制模式。在此基础上,本文对该模式下的我国环境税立法要素进行分析,最后就开征环境税需注意的一些问题进行了探讨。
|
| 关 键 词： | 独立型环境税 立法要素 税制模式 |
On the Proposed Environmental Tax System and its Legislative Elements in China |
| |
| Ping Gao,Jinbiao Ji , Lei Zhang.On the Proposed Environmental Tax System and its Legislative Elements in China[J].Taxation Research,2010(1). |
| |
| Authors: | Ping Gao Jinbiao Ji Lei Zhang |
| |
| Abstract: | In recent years,several useful discussions on the issues concerning the introduction of environmental tax in China have been made both theoretically and practically.Although much progress has been made in this field,there is still no consensus on the environmental tax model,and that causes the disputes on tax elements in legislation.This paper argues that China should adopt a comprehensive independent environmental tax system mode.Meanwhile,it gives an analysis on the environmental tax legislative elements ... |
| |
| Keywords: | Independent environmental tax Legislative element Tax model |
| 本文献已被 CNKI 等数据库收录！ |
|
