| 环境税制比较研究及其对中国的借鉴 |
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| 引用本文： | 邓禾.环境税制比较研究及其对中国的借鉴[J].税务与经济,2007(3):95-100. |
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| 作者姓名： | 邓禾 |
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| 作者单位： | 西南政法大学,经济贸易法学院,重庆,400031 |
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| 摘 要： | 环境税制的完善有助于环境友好型、资源节约型社会的形成。作为一项重要的经济法律制度,环境税制的国外理论和经验值得我们学习和借鉴。因此,追溯环境税制的理论基础和演变历程,分析国际环境税制的设计方法,总结国际环境税制的设计经验,可以给我国环境税制的设计提供原则、目标、实施路径的参考。
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| 关 键 词： | 环境税 污染税 资源税 环境公平 环境效率 |
| 文章编号： | 1004-9339（2007）03-0095-06 |
| 收稿时间： | 2007-01-13 |
| 修稿时间： | 2007-01-13 |
Study on the Improvement of Environmental Taxes in China with the Foreign Successful Theory and Experience for Reference |
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| Deng He.Study on the Improvement of Environmental Taxes in China with the Foreign Successful Theory and Experience for Reference[J].Taxation and Economy,2007(3):95-100. |
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| Authors: | Deng He |
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| Abstract: | As being an important economical legal system,it is necessary for us to study theories and experiences of environmental taxes that have proved successfully in western countries.This paper has introduced the history of environmental taxes, and analyzed methods and experiences of them that established by western countries.Based on the fact of the system of environmental taxes in China,this paper has also proposed some suggestion on principle,objective and specific approaches of the improvement of them. |
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| Keywords: | environmental taxes pollutant taxes natural resources taxes environmental equity environmental efficiency |
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