| 论我国生态税征收和比较的分析 |
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| 引用本文： | 孙熠,张静. 论我国生态税征收和比较的分析[J]. 特区经济, 2008, 0(9) |
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| 作者姓名： | 孙熠 张静 |
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| 作者单位： | 1. 西京学院经济系
2. 陕西省行政学院 |
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| 摘 要： | 本文认为我国目前生态环境破坏严重,应该进行生态补偿,而税收是有效的生态补偿的经济手段。在分析税收的基础上,本文指出了生态税从现行税收体制中单列的技术系统,建立了动态征收生态税的模型和比较不同地区税负水平的方法,最后提出了我国税制建立的设计原则。
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| 关 键 词： | 生态补偿 最优生态税 税负水平比较 税制建立原则 |
China biological tax collection and comparison analysis |
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| Sun Yi,Zhang Jing. China biological tax collection and comparison analysis[J]. Special Zone Economy, 2008, 0(9) |
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| Authors: | Sun Yi Zhang Jing |
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| Affiliation: | Sun Yi Zhang Jing |
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| Abstract: | In this paper,that our country is serious ecological damage to the environment,should be carried out ecological compensation,and taxation is an effective ecological compensation economic means.In the analysis on the basis of revenue,the paper pointed out that the ecological tax from the existing tax system in a separate technology systems,the establishment of a dynamic ecological tax collection and compare different models in the level of tax burden,and finally proposes the establishment of China’s taxation system design principles. |
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| Keywords: | ecological compensation optimal ecological tax tax levels the establishment of principles of the tax system |
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