| 探析我国环境税收制度的构建 |
| |
| 引用本文： | 王世亮,陈新庚.探析我国环境税收制度的构建[J].四川环境,2004,23(5):79-83. |
| |
| 作者姓名： | 王世亮 陈新庚 |
| |
| 作者单位： | 中山大学环境科学与工程学院环境科学研究所,广州,510275 |
| |
| 摘 要： | 环境税收制度是未来中国环境政策改革的突破口，相对于其它的环境政策如排污收费与排污权交易等，环境税收其经济效益与环境效益明显，开征环境税收有重要的意义，但在短期内，我国实施环境税收制度的条件尚不成熟，环境政策体系应该采取税费并存并逐步过渡到以环境税为主的方式。
|
| 关 键 词： | 环境税收 效益 排污收费 排污权交易 |
| 文章编号： | 1001-3644(2004)05-0079-05 |
| 修稿时间： | 2004年4月19日 |
Discussion on the Establishment of Environmental Tax System in China |
| |
| WANG Shi-liang,CHEN Xin-geng.Discussion on the Establishment of Environmental Tax System in China[J].Sichuan Environment,2004,23(5):79-83. |
| |
| Authors: | WANG Shi-liang CHEN Xin-geng |
| |
| Abstract: | Environmental Tax System will be a breakthrough of Chinese environmental policy reform in the future.Economic and environmental benefits of environmental tax is evident,compared to other environmental policies,such as pollution charge,emissions trading,etc.So levying environmental tax is of great importance. But in a short period,the condition to carry out environmental tax system is not mature.Environmental policy system will adopt tax and charge,and gradually the mode of environmental tax will become dominant. |
| |
| Keywords: | Environmental tax benefit pollution charge emissions trading |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
