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我国环境税设立问题刍议
引用本文:王晓丽.我国环境税设立问题刍议[J].武汉理工大学学报(社会科学版),2003,16(3):284-288.
作者姓名:王晓丽
作者单位:武汉理工大学,文法学院,湖北,武汉,430070
摘    要:在现代社会,环境问题随着社会经济的发展而逐渐凸显,为了解决环境问题,西方国家率先实行了环境税制度,我国也开始进行环境税设立的准备工作。我国应尽快建立与WTO协议有关规定相一致的环境税制,本着公平与效率相协调原则和专款专用原则,分阶段稳定地实施环境税制度。

关 键 词:环境税  环境污染  环境税制
文章编号:1671-6477(2003)03-0284-05
修稿时间:2003年3月4日

On the Establishment of Environment Tax System of China
WANG Xiao-li.On the Establishment of Environment Tax System of China[J].Journal of Wuhan University of Technology(Social Science Edition),2003,16(3):284-288.
Authors:WANG Xiao-li
Abstract:In contemporary society, the environmental problems become more and more obvious with the development of social economy. In order to solve it,the western countries are the first to put forward the environment tax theory and practise it and China also begins to prepare for the establishment of environment tax system. The article analyses the features of environment tax in terms of the basic theory. The paper also proposes the framework of environment tax system on the ground of practice of the western countries and studies the relevant rules of WTO and presents the corresponding measures of China.
Keywords:environment tax  environment pollution  environment tax system
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