| 关于构建我国绿色税收体系的思考 |
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| 引用本文： | 缑万娟.关于构建我国绿色税收体系的思考[J].廊坊师范学院学报,2008,24(3). |
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| 作者姓名： | 缑万娟 |
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| 作者单位： | 河北大学,管理学院,河北,保定,071002 |
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| 摘 要： | 绿色税收是一种与环境保护息息相关的税种。当前，为加强环境保护，以税收强制手段控制全球环境退化度已成为世界经济可持续发展研究的一个核心问题。而我国在经济高速发展的同时，如何协调好环境与经济发展之间的矛盾，建立一个较完善的绿色税收体系，从而实现可持续发展，也成为备受关注的焦点。
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| 关 键 词： | 绿色税收 环境保护 可持续发展 |
A Reflection of the Construction of a Green Tax System in China |
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| GOU Wan-juan.A Reflection of the Construction of a Green Tax System in China[J].Journal of Langfang Teachers College,2008,24(3). |
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| Authors: | GOU Wan-juan |
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| Abstract: | Green tax is a sort of tax closely related to environmental protection.At present,it is a core issue for a sustainable development of the world economy to take coercive tax measures to curb the environmental degradation and protect the environment.In China,while having a rapid development of economy,we should consider how to coordinate the contradictions between environment and economic development.It is an important topic to construct a comprehensive green tax system to carry out sustainable development. |
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| Keywords: | green tax environmental protection sustainable development |
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