| 关于我国开征污染物排放处置税的思考 |
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| 引用本文： | 董蕾. 关于我国开征污染物排放处置税的思考[J]. 吉林省经济管理干部学院学报, 2012, 26(5): 19-23 |
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| 作者姓名： | 董蕾 |
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| 作者单位： | 吉林财经大学税务学院,吉林长春,130117 |
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| 摘 要： | 环境保护是人类社会经济可持续发展战略的重要组成部分,环境税收制度是保护环境最为有效的经济手段。借鉴国外发达国家实施环境税收政策的成功经验,构建符合我国国情的污染物排放处置税制显得尤为迫切必要。
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| 关 键 词： | 环境保护 排放税 处置税 可持续发展 |
Thoughts on Disposal of Pollutant Emissions Tax |
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| Dong Lei. Thoughts on Disposal of Pollutant Emissions Tax[J]. Journal of Jilin Province Economic Management Cadre College, 2012, 26(5): 19-23 |
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| Authors: | Dong Lei |
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| Affiliation: | Dong Lei(Jilin University of Finance and Economics,Changchun,Jilin 130117) |
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| Abstract: | Environmental protection is an important part of the strategy of sustainable development of human society and environment tax system is the most effective economic means of protecting the environment.Learning from the successful experience of developed countries in the implementation of environmental tax policy,we should build pollutant emissions tax system in line with China’s national conditions. |
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| Keywords: | Environmental protection Emissions tax Disposal tax Sustainable development |
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