| 对中国环境税开征的几点思考 |
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| 引用本文： | 迟丽华,龙雪.对中国环境税开征的几点思考[J].大连海事大学学报(社会科学版),2010,9(6):13-15. |
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| 作者姓名： | 迟丽华 龙雪 |
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| 作者单位： | 辽宁师范大学会计系,辽宁,大连,116029 |
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| 摘 要： | 目前中国开征环境税已被提上日程,环境税的开征势在必行。结合中国环境问题的现状,分析开征环境税的意义,提出环境税开征的具体解决方案,并针对环境税开征的难点提出对策。
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| 关 键 词： | 环境税 环境污染 环境保护 |
Some thoughts on collecting environmental taxes in China |
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| CHI Li-hua,LONG Xue.Some thoughts on collecting environmental taxes in China[J].Journal of Dalian Maritime University:Social Science Edition,2010,9(6):13-15. |
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| Authors: | CHI Li-hua LONG Xue |
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| Institution: | CHI Li-hua,LONG Xue(Accounting Dept.,Liaoning Normal Univ.,Dalian 116029,China) |
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| Abstract: | Environmental taxes have been put on the agenda in China,which become more and more urgent.Combining the present situation of China's environmental problems,the paper analyzed the significance of collecting environmental taxes and proposed specific solutions.On this basis,facing the difficult problems of collecting environmental taxes,it proposed some countermeasures. |
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| Keywords: | environmental taxes environmental pollution environmental protection |
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