| 论建立和完善我国环境税 |
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| 引用本文： | 谭立. 论建立和完善我国环境税[J]. 中国人口．资源与环境, 1999, 9(1): 49-53 |
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| 作者姓名： | 谭立 |
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| 作者单位： | 国家工商局 |
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| 摘 要： | 本文在重新认识税收作用、资源价值和税收优惠政策的基础上，提出了建立环境税、完善资源能源税、逐步实施费改税、公平税负与对等环境税附加的建议。
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| 关 键 词： | 环境保护；税收资源；中国 |
ESTABLISHING AND PERFECTING ENVIRONMENTAL TAX IN CHINA |
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| Tan Li. ESTABLISHING AND PERFECTING ENVIRONMENTAL TAX IN CHINA[J]. China Polulation.Resources and Environment, 1999, 9(1): 49-53 |
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| Authors: | Tan Li |
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| Abstract: | The paper has a new understanding of the effect of tax revenue, resources value and preferential tax policy, put forward the suggesting that environmental tax should be established, resowrces and energy resources tax should be perfected, charges should be changed over to tax and fair tax should be implemented. |
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| Keywords: | environmental protection tax rveenue resource china |
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