对我国环境税收制度的探讨

随着可持续发展理论得到国际社会日益广泛的认同,环境保护问题备受各国政府的重视。税收作为政府用以调节社会经济生活的一种重要工具和手段,在保护环境方面发挥着越来越重要的作用。文中对现有税制中的环境保护措施进行分析提出弊端,并对环境保护税的课税对象、计税依据、税率和征收管理及相关问题,作出了初步的探讨。

Discussion on Environment Tax Revenue System in China

With the wider acceptance of international society in sustainable development theory, environmental protection problems have been paid much attention by the governments of various states. As a kind of important tool and means for the governments to adjust social economic life, tax revenue plays an important role in environmental protection. The thesis makes an analysis on the environmental protection measures of existing tax system and brings forward defects, and probes primarily into object of taxation, tax calculation basis, tax rate and management of environmental protection tax and relevant problems.