| 对我国环境税制及其配套政策设计的思考 |
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| 引用本文： | 上海立信会计学院财税学院课题组.对我国环境税制及其配套政策设计的思考[J].渝西学院学报(社会科学版),2009(5). |
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| 作者姓名： | 上海立信会计学院财税学院课题组 |
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| 基金项目： | 上海立信会计学院大学生创新实践活动项目(项目号:CX08-10)的研究成果 |
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| 摘 要： | 利用环境税来解决环境污染问题已被发达国家的经验证明是一种有效的方法,文章客观地分析了我国现行环境税费存在的问题,适时提出了环境税制以及配套措施的设计方案。
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| 关 键 词： | 环境税制 排污费 配套措施 |
Thoughts on China's Environment Tax System and Corresponding Policy Design |
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| Institution: | (School of Taxation of Shanghai Lixin University of commerce) |
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| Abstract: | Environmental tax has been proved to be effective way to solve pollution problems through practical experience by developed countries.This paper analyses the problems of environmental tax and fees which currently exist in our country in an objective manner,and in due course offers proposal and coordinated set of measures for environmental tax system. |
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| Keywords: | Environmental tax Pollution discharge fees Coordinated set of measures |
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