| 我国环境税建设之我见 |
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| 引用本文： | 胡丽蓉.我国环境税建设之我见[J].辽宁公安司法管理干部学院学报,2014(4):90-91. |
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| 作者姓名： | 胡丽蓉 |
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| 作者单位： | 辽宁公安司法管理干部学院,沈阳辽宁,110161 |
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| 摘 要： | 文章认为我国环境税建设应在现有税制政策基础上进行改革,并对资源税、消费税、车船税、城建税、城镇土地使用税、耕地占用税及排污费制度提出具体的改革思路,最后对我国环境税建设应坚持稳步推进的原则,应建立健全专款专用制度并加强部门合作提出三点建议。
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| 关 键 词： | 环境税 税费改革 建设思路 |
Opinions on the construction of China's environmental taxes |
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| Hu Lirong.Opinions on the construction of China's environmental taxes[J].Journal of Liaoning Administrators College of Police and Justice,2014(4):90-91. |
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| Authors: | Hu Lirong |
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| Institution: | Hu Lirong (Liaoning Administrators College of Police and Justice, Shenyang Liaoning 110161,China) |
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| Abstract: | The author thought that the onstruction of environmental tax should be reformed on the basis of the existing tax policy, put forward specific ideas about resource tax, consumption tax, travel tax,urban construction tax, urban land useing tax, land occupation tax and sewage charges system, and gave suggestions that the construction of China＇s environmental taxes should adhere to the principle of building steadily, establish a sound system of earmarking and strengthen sectoral cooperation. |
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| Keywords: | environmental tax tax reform construction ideas suggestions |
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