当前位置: 首页 > 文章 > 对完善我国环境税制度的探讨 黑龙江生态工程职业学院学报 2018 (4)
Position: Home > Articles > 对完善我国环境税制度的探讨 Journal of Heilongjiang Vocational Institute of Ecological Engineering 2018 (4)

对完善我国环境税制度的探讨

作  者:
孙锦程
关键词:
环境税;税制改革;可持续发展原则
摘  要:
开征环境税是应对环境问题的一个重要经济手段,西方许多国家的环境税改革都取得了显著成效.我国目前的环境税制依然存在很多问题,应当以可持续发展原则为基础,优化经济结构,完善环境税收法律体系,实现经济发展和环境保护的双重目的.
作  者:
SUN Jin-cheng;Anhui University;
单  位:
SUN Jin-cheng%Anhui University
关键词:
Environmental tax;;Tax reform;;The principle of sustainable development
摘  要:
The Levy of environmental tax is an important economic means to deal with the environmental problems,and the environmental tax reform in many western countries has made remarkable achievements. There are still many problems in China's current environmental tax system. We should learn from the successful experience of developed countries,take the principle of sustainable development as the foundation,and improve the environmental tax system based on the basic national conditions of our country,so as to achieve the dual purpose of economic development and environmental protection.

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