| 中国环境税的研究与实践 |
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| 引用本文： | 葛察忠,王金南,等.中国环境税的研究与实践[J].上海环境科学,2001,20(8):378-380. |
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| 作者姓名： | 葛察忠 王金南 |
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| 作者单位： | 葛察忠（中国环境科学研究院环境规划研究所北京
100012）;王金南（中国环境科学研究院环境规划研究所北京 100012）;杨金田（中国环境科学研究院环境规划研究所北京 100012） |
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| 摘 要： | 阐述了国外（尤其是OECD国家）环境税的发展趋势，总结了我国环境税的研究和实践经验，指出中国目前还没有真正的环境税，只有几个与环境和资源有关的税种；政府和公众对环境保护认识的提高、环境问题的严重性以及环保投入的加大，将促使中国实施真正的环境税。
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| 关 键 词： | 环境税 发展趋势 综述 中国 税收研究 |
| 修稿时间： | 2001年5月15日 |
Study and Practice on Environmental Taxes in China |
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| Ge Chazhong Wang Jinnan Yang Jintian.Study and Practice on Environmental Taxes in China[J].Shanghai Environmental Science,2001,20(8):378-380. |
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| Authors: | Ge Chazhong Wang Jinnan Yang Jintian |
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| Abstract: | The article described briefly the developing trends of environmental taxes in foreign countries with special focus on those in OECD member countries and summarized the recent study and practice of environmental taxes in China. It was concluded that though China does not have any true environmental taxes there exist some environmental and natural resources related taxes in China, making the current taxation system somewhat green. It was concluded that the increasingly raising of public environmental awareness, the seriousness of environmental problems and the increasing investment input for environmental protection call for China to try and eventually implement true environmental taxes. |
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| Keywords: | Environmental taxes Developing trend Overview China |
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