| 环境税初探 |
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| 引用本文： | 王颖.环境税初探[J].西北第二民族学院学报,2008(5):111-113. |
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| 作者姓名： | 王颖 |
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| 作者单位： | 北方民族大学法学院,宁夏银川750021 |
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| 摘 要： | 环境税是解决环境问题的一种重要经济手段。我国环境税收制度在保护环境方面虽然发挥了一定作用，但仍存在不少弊端。为有效发挥环境税的作用，应当在我国现行环境税费制度的基础上，依法确定环境税的纳税人、征税范围、税率、税收优惠等问题，进一步完善我国的环境税收法律制度。
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| 关 键 词： | 环境税 法律制度 环境保护 |
A Brief Analysis of Environmental Tax |
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| WANG Ying.A Brief Analysis of Environmental Tax[J].Journal of The Second Northwest Institute For Ethnic Minorities(Philosophy and Social Science),2008(5):111-113. |
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| Authors: | WANG Ying |
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| Institution: | WANG Ying ( School of Law, Beifang Ethnic University, Yinchuan 750021, China) |
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| Abstract: | Environmental tax is an important means in solving environmental problems. Our country＇ s environmental tax has been playing a positive role on protection of environment, but still has many malpractices. For the effective exertion of environmental taxes, based on our country＇ s present environmental tax, we should determine the taxpayer, the incidence of taxation, the tax rate and the preferential policy legally, further improve our country＇ s environment tax law legal system. |
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| Keywords: | environmental tax legal system environmental protection |
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