| 我国设立环境保护税制的思考 |
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| 引用本文： | 李永宁. 我国设立环境保护税制的思考[J]. 郑州航空工业管理学院学报(社会科学版), 2005, 24(4): 121-124 |
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| 作者姓名： | 李永宁 |
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| 作者单位： | 广州财政学校,广东,广州,510095 |
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| 摘 要： | 随着人们对环境污染问题认识的提高,通过设置与完善一系列环境保护税种来解决环境污染问题已成为世界各国普遍采用的措施.目前我国尚未设立完善的环境保护い税收制度,税收在环境保护中的重要作用未能得到充分有效的发挥.我国应根据可持续发展理论和循环经济的要求,建立一个以专项环境保护税种为主体、其他税种为辅助的环境保护税收制度体系.
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| 关 键 词： | 环境保护 税制 环境污染 循环经济 排污税 |
| 文章编号： | 1009-1750(2005)04-0121-04 |
| 修稿时间： | 2005-04-02 |
Considerations on Establishment of Environmental-protection Taxes in China |
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| LI Yong-ning. Considerations on Establishment of Environmental-protection Taxes in China[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition), 2005, 24(4): 121-124 |
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| Authors: | LI Yong-ning |
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| Affiliation: | LI Yong-ning |
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| Abstract: | Establishing and improving a series of environmental protection taxes becomes a popular measure taken by governments around the world, as more and more attention is put on pollution in practice as well as theory. However, without a perfect environmental protection taxes system, taxation is not playing a positive role as it should be in environmental protection in China. The author suggests that an environmental protection taxes system should be established in China, in which a specialized environmental protection tax servers as the principal part, accompanying with other related taxes according to the sustainable development and the cycling-economy theory. |
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| Keywords: | environmental protections taxation pollution cycling-economy contaminant-discharging tax |
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