| 环境税法律问题研究 |
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| 引用本文： | 谭彪.环境税法律问题研究[J].环境导报,1999(3):10-12. |
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| 作者姓名： | 谭彪 |
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| 作者单位： | 武汉大学环境法研究所!武汉430072 |
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| 摘 要： | 在市场经济条件下，环境保护有必要更好地运用经济手段。环境税是一项重要的经济激励制度，但在我国仍是个新概念。探讨了环境税的概念特征、理论依据、税种和税制设计。
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| 关 键 词： | 环境税 法律制度 税制设计 中国 |
Research on Environmental-tax Legal System |
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| Tan Biao.Research on Environmental-tax Legal System[J].Environment Herald,1999(3):10-12. |
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| Authors: | Tan Biao |
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| Abstract: | It was necessar for the environmental protection to make better use of economic instruments. Environmental-tax was a new economic stimulating system, but it was very new in China. It provided researh on every aspects of environmentalax legal system, such as its conception, theory, and design of tax system, etc. |
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| Keywords: | Environmental-tax Legal system Design of tax system |
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