| 我国开征环境保护税的基本构思 |
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| 引用本文： | 严忠. 我国开征环境保护税的基本构思[J]. 宁夏党校学报, 2001, 3(5): 44-46 |
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| 作者姓名： | 严忠 |
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| 作者单位： | 宁夏银行学校,财会教研室,宁夏,银川,750011 |
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| 摘 要： | 生态环境的日益恶化已严重制约我国经济的发展,运用税收手段保护环境、治理污染在我国已有20余年的历史,但现行税制中有关保护环境的税种不够完善,缺乏针对性。应借鉴发达国家环保税制的成功经验,设计我国环保税的基本框架,完善税制,充分发挥税收的宏观调控作用。
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| 关 键 词： | 环境保护 排污收费 税制设计 绿色税收 |
| 文章编号： | 1008-2921(2001)05-0044-03 |
| 修稿时间： | 2001-05-14 |
The Basic Concepion of Our Country Levying Taxes of Environment Protection |
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| YAN Zhong. The Basic Concepion of Our Country Levying Taxes of Environment Protection[J]. Journal of Ningxia Communist Party Institute, 2001, 3(5): 44-46 |
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| Authors: | YAN Zhong |
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| Abstract: | Increasingly worsening of ecology environment has restricted economy development of our country seriously,useing means of taxes revenue protect environment and harness pollution,this has been more than 20years history in our country,but the catgories of taxes concerning protecting environment in present tax system is imperfectible,short of aiming at,use the successful experience of tax system of environment protection of advanced country,design the basic frame work of environment protection tax in our country,perfect tax system,bring the macroscopic adjustment and control role into full play. |
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| Keywords: | Environment Protection Collect Fees to Discharge Pollution Tax System Design Green Tax Revenue. |
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