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关于构建我国生态税制的思考
引用本文:殷玉辉.关于构建我国生态税制的思考[J].环境与开发,2001,16(1):40-41.
作者姓名:殷玉辉
作者单位:江西财经大学财政金融学院!江西南昌330013
摘    要:文章在对开征生态税的必要性和生态税收概念进行简要阐述的基础上,提出了完善现行税制,构建我国的生态税收制度的初步思考。

关 键 词:中国  生态税制  征收  税收制度  减免措施

The idea about construefing the elological taxaxon of our courtry
YIN Yu-hui.The idea about construefing the elological taxaxon of our courtry[J].Environment and Exploitation,2001,16(1):40-41.
Authors:YIN Yu-hui
Institution:The Finarle And Barking Repartment of JiangXi Finance and Eloromics University
Abstract:Now,enlironment pollwion of our country is very serious and the cordifion has worsered Not only this artical Sets forth the necessoty of collelting the eclolgical tax and the idea of the eeological tax but it Poses the initial idea of Perfeltong the present taxation and constnlcing the ecological taxation of our country
Keywords:Bcological taxation Fznlironment protection  
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