| 借鉴发达国家做法建立我国绿色税收体系 |
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| 引用本文： | 李檬,张海波.借鉴发达国家做法建立我国绿色税收体系[J].涉外税务,2008(11). |
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| 作者姓名： | 李檬 张海波 |
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| 作者单位： | 无锡市地方税务局,江苏,无锡,214008 |
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| 摘 要： | 建立绿色税收体系是实现可持续发展、构建和谐社会的重要举措。本文较为全面地介绍了发达国家绿色税收的特点及相关税种,并就建立我国绿色税收体系提出了若干建议。
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| 关 键 词： | 绿色税收 资源税 环境保护 |
Foreign Experiences on Establishing 'Green Tax' Systems in China |
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| Meng Li,Haibo Zhang.Foreign Experiences on Establishing 'Green Tax' Systems in China[J].International Taxation In China,2008(11). |
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| Authors: | Meng Li Haibo Zhang |
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| Abstract: | Establishing 'green tax' systems is an important step in achieving sustainable development and constructing a harmonious society in China.This paper offers a comprehensive introduction on characteristics of 'green tax' systems in developed countries as well as relevant taxes and puts forward some suggestions on establishing 'green' tax systems in China. |
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| Keywords: | Green tax Resource tax Environmental protection |
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