| 刍议我国开征环境税的必要性 |
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| 引用本文： | 曹锦秋. 刍议我国开征环境税的必要性[J]. 辽宁公安司法管理干部学院学报, 2008, 0(1): 68-70 |
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| 作者姓名： | 曹锦秋 |
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| 作者单位： | 辽宁大学,辽宁,沈阳,110036 |
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| 摘 要： | 环境税是政府通过税收手段矫正市场失灵和政府失灵,实现环境保护和资源保护的一个有效工具。面对着严峻的资源生态环境形势,借鉴发达国家的经验,完善现有的与环境保护有关的税收法律,开征环境税,加强和更多地运用税收手段保护自然环境,有效地协同人与自然的关系,努力实现可持续发展战略,已经显得十分紧迫和必要。
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| 关 键 词： | 可持续发展 环境税 必要性 |
| 文章编号： | 1009-1416(2008)01-68-03 |
| 修稿时间： | 2007-10-27 |
On China's necessity of collecting environmental taxes |
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| Cao Jinqiu. On China's necessity of collecting environmental taxes[J]. Journal of Liaoning Administrators College of Police and Justice, 2008, 0(1): 68-70 |
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| Authors: | Cao Jinqiu |
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| Affiliation: | Liaoning University;Shenyang;Liaoning 110036;China |
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| Abstract: | Environmental tax is an effective tool to correct market failure and government failure through the means of tax,to achieve environmental protection and resource conservation.Faced with the grim situation of resource and environment,it has become a very urgent and necessary to learn from the experience of developed countries,improve the existing environment-related tax laws, collect environmental taxes,strengthen and use more tax measures to protect the natural environment,effectively cooperate the relation... |
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| Keywords: | sustainable development environmental tax necessity |
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