当前位置: 首页 > 文章 > 我国环境税制的优化与创新 林业经济 2011 (12) 58-60
Position: Home > Articles > Optimization and Innovation of Environmental Tax System in China Forestry Economics 2011 (12) 58-60

我国环境税制的优化与创新

作  者:
王莹瑞;汪浩
单  位:
合肥学院经济系;安徽建筑工业学院管理学院
关键词:
环境税;现行税制;优化;创新
摘  要:
环境税是一项关系到社会经济福利的税收制度,目前已成为许多发达国家保护环境的主要政策手段。借鉴发达国家经验,基于我国现行税制中环境税的概况,进而提出我国环境税制的设计构想,包括设计思路、设计原则和设计内容。对我国环境税制进行优化与创新会有参考意义。
译  名:
Optimization and Innovation of Environmental Tax System in China
作  者:
Wang Yingrui 1 Wang Hao2(1 School of Management Engineering,Anhui University of Architecture,Hefei 230022;2 Department of Economics,Hefei University,Hefei 230022)
关键词:
environmental tax;current tax system;optimization;innovation
摘  要:
Environmental taxes are tax systems related to the social and economic benefits,which has become the main policy instruments to protect the environment in many developed countries.According to the advance experience in developed counties,basing on the real condition of environmental taxes in the current tax systems in China,existing problems were analyzed in this work and the design concepts of environmental tax systems were put forward for the optimization and innovation of the environment taxes for reference.

相似文章

计量
文章访问数: 8
HTML全文浏览量: 0
PDF下载量: 0

所属期刊

推荐期刊