| 发达国家环境税收制度浅析 |
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| 引用本文： | 徐新华 任娴. 发达国家环境税收制度浅析[J]. 上海环境科学, 1997, 16(10): 9-11 |
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| 作者姓名： | 徐新华 任娴 |
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| 作者单位： | [1]浙江大学 [2]中国人民大学 |
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| 基金项目： | 中德合作项目:江浙沪地区温室气体减排技术评估 |
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| 摘 要： | 文章介绍了实行环境税收制度的作用及发达国家现行主要的环境税种类。同时，也详细介绍了各国在环境税收制度上的一些重大变革。
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| 关 键 词： | 环境管理 税收制度 发达国家 |
Expounding of Environmental Taxes System in Developed Countries |
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| Xu Xinhua. Expounding of Environmental Taxes System in Developed Countries[J]. Shanghai Environmental Science, 1997, 16(10): 9-11 |
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| Authors: | Xu Xinhua |
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| Abstract: | Introduction of the role, kinds and implementing environmental taxes system in the developed countries, and also their major renovations of the system were presented. |
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| Keywords: | Environmental management Taxes system Developed countries |
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