| 刍议环境税的若干问题 |
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| 引用本文： | 魏素艳,陈羽. 刍议环境税的若干问题[J]. 北京理工大学学报(社会科学版), 2004, 6(2): 6-8 |
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| 作者姓名： | 魏素艳 陈羽 |
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| 作者单位： | 北京理工大学,北京,100081;北京理工大学,北京,100081 |
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| 基金项目： | 北京市自然科学基金;9022002; |
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| 摘 要： | 本文分析了我国现行环境税费制度的不足主要是“费挤税”等问题,提出通过开征环境税等来加以完善的建议。文章的最后通过对课征环境税与其他环保治污手段进行对比,进一步讨论了我国开征环境税的可行性。
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| 关 键 词： | 环境税 环保税费制度 可行性 |
| 文章编号： | 1009-3370(2004)02-0006-03 |
| 收稿时间： | 2004-01-04 |
| 修稿时间： | 2004-01-14 |
On Chinese Environmental Tax |
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| WEI Su-yan and CHEN Yu. On Chinese Environmental Tax[J]. Journal of Beijing Institute of Technology(Social Sciences Edition), 2004, 6(2): 6-8 |
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| Authors: | WEI Su-yan and CHEN Yu |
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| Affiliation: | 1.Beijing Institute of Technology, Beijing 100081 |
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| Abstract: | This article points out that major problems in the current environmental taxation system,and proposes an establishment and improvement of environmental tax for fee system in China. The article concludes with a comparison between environmental tax for fee system reform and other environmental protection measures and a discussion of the feasibility of implementing environmental taxation. |
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| Keywords: | Environmental tax environmental tax for fee system feasibility. |
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