| 中国现行环境保护税费政策评析及建议 |
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| 引用本文： | 侯瑜.中国现行环境保护税费政策评析及建议[J].税务与经济,2008(4). |
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| 作者姓名： | 侯瑜 |
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| 作者单位： | 东北财经大学,辽宁大连,116025 |
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| 基金项目： | 教育部哲学社会科学研究重大课题
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中国博士后科学基金 |
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| 摘 要： | 环境保护是政府公共服务的一个重要领域。改革开放以来,中国采取了一系列与环境相关的税收和收费政策,取得了积极效果。但是,随着经济的快速增长,现行政策愈来愈难以适应现实需求。我国应设立单独的环境税,完善现行收费政策。
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| 关 键 词： | 环境保护 税费 环境税 |
Assessment and Proposal for China's Current Environmental Protection Tax and Fee Policy |
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| Hou Yu.Assessment and Proposal for China's Current Environmental Protection Tax and Fee Policy[J].Taxation and Economy,2008(4). |
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| Authors: | Hou Yu |
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| Abstract: | Environmental protection is an important public service fields.Since reform and opening up,China has adopted a series of environment-related taxes and charges policy,and achieved positive results.However,with rapid economic growth,the existing policies are more and more difficult to adapt to actual needs.The article summarized the major current tax policy relating to environmental protection and analyzed the existence of the problem.The establishment of a separate environmental taxes and improvement of the existing charging policy are recommended. |
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| Keywords: | environmental protection tax and fee enviromental tax |
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