| 国外生态税收策略对我国的启示 |
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| 引用本文： | 王建川.国外生态税收策略对我国的启示[J].西南交通大学学报(社会科学版),2003,4(3):57-59. |
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| 作者姓名： | 王建川 |
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| 作者单位： | 厦门大学财政金融系,福建,厦门,361005 |
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| 摘 要： | 我国生态税收存在以下弊端 :(1 )征收上不具有完全的强制性 ,征收难度大 ;(2 )收费项目多而杂 ,征收效率低 ;(3)对企业的污染行为约束不大 ;(4 )征收的各项费用的使用效率不理想。借鉴国外生态税收对策 ,解决我国环境问题的根本出路在于 :一是靠技术创新 ,二是靠制度创新。既 (1 )改排污收费为征税 ;(2 )扩大现行消费税的征收范围 ;(3)改革和完善现行资源税 ;(4 )扶持绿色产业的成长 ;(5 )完善环保立法和税收征管
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| 关 键 词： | 生态税收 借鉴 对策 |
| 文章编号： | 1009-4474(2003)03-0057-03 |
| 修稿时间： | 2002年9月23日 |
The Illumination of International Ecological Revenue to Our Country |
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| WANG Jian,chuan.The Illumination of International Ecological Revenue to Our Country[J].Journal of Southwest Jiaotong Universit(Social Science Edition),2003,4(3):57-59. |
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| Authors: | WANG Jian chuan |
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| Abstract: | This paper analyzes the drawbacks of national ecological revenue: (1) lack of force and great difficulty in imposition; (2) too many mixed items of charges and low imposition efficiency; (3) weak restriction on the enterprises causing pollution; (4) poor application of the revenue imposed. Taking the international practice of ecological revenue as reference, we can solve national environmental problems by innovations in technology and policy. To be exact, we should turn pollution charges into taxes, expand the range of consumption tax, improve resource tax, support green industries, and perfect environment protection legislation and revenue imposition and management. |
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| Keywords: | ecological revenue reference countermeasures |
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