| 试论我国环境税的设立与完善 |
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| 引用本文： | 万劲波.试论我国环境税的设立与完善[J].江苏环境科技,2000,13(4):39-42. |
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| 作者姓名： | 万劲波 |
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| 作者单位： | 国家环保总局武汉大学环境法研究所武汉 430072 |
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| 基金项目： | 该文为教育部人文社会科学重大项目(编号:2000ZDXN8200002)的阶段研究成果之一,课题负责人为蔡守秋教授,博士生导师. |
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| 摘 要： | 从西方各国的实践及可供我国借鉴的措施等诸方面对环境税的设立及完善加以探讨，就建立环境税逐步完善费改税、公平税负及建立完善的彼此协调的环境税费体系进行了思考，并提出了一些建议。
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| 关 键 词： | 中国 税费改革 环境税 环境费 环境税费体系 |
| 修稿时间： | 2000年10月7日 |
Trial Discussion of the Establishment and Perfection of Environmmtal Tax in China |
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| Wan Jinbo.Trial Discussion of the Establishment and Perfection of Environmmtal Tax in China[J].Jiangsu Environmental Science and Technology,2000,13(4):39-42. |
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| Authors: | Wan Jinbo |
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| Abstract: | From the practice and the measures suitable for our reference etc. of Western countries, the establishment of environmental tax modifying gradually the change of environmental fees to tax are discussed, fair tax burden and establishing perfect and coordinate environmental tax fee system are considered and some proposals are presented. |
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| Keywords: | Tax-fee reformation Environmental tax Environmental f@ |
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