| 环境税双赢效应分析及其对我国税改的启示 |
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| 引用本文： | 梁燕华,王京芳,袁彩燕.环境税双赢效应分析及其对我国税改的启示[J].软科学,2006,20(1):69-71. |
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| 作者姓名： | 梁燕华 王京芳 袁彩燕 |
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| 作者单位： | 西北工业大学,管理学院,西安,710072 |
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| 摘 要： | 在阐述环境税双赢效应产生的基础上,详细描述和论证了环境税实施为有关国家带来的成果,并针对我国现行税制结构和污染收费情况,分析了我国出现双赢效应的局限与可能,进而提出了创造中国式环境税双赢效应的建议。
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| 关 键 词： | 环境税 双赢效应 税制结构 |
| 文章编号： | 1001-8409（2006）01-0069-03 |
| 收稿时间： | 2005-08-06 |
| 修稿时间： | 2005-08-06 |
Analysis of the Double Dividend Effect on Environmental Tax and Revelation on Tax Reform of China |
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| LIANG Yan-hua,WANG Jing-fang,YUAN Cai-yan.Analysis of the Double Dividend Effect on Environmental Tax and Revelation on Tax Reform of China[J].Soft Science,2006,20(1):69-71. |
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| Authors: | LIANG Yan-hua WANG Jing-fang YUAN Cai-yan |
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| Abstract: | On the basis of expounding the appearance of the DDE(double dividend effect) of EX(environmental tax),the authors depict and analyze the effect in those countries in which the EX is applied.According to the existing taxation structure and pollution charge in China,the authors analyze the confinement and possibility of the DDE of EX in China,and give the advice of creating the DDE of EX in China. |
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| Keywords: | environmental tax the double dividend effect taxation structure |
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