| 关于完善我国绿色税收制度的思考 |
| |
| 引用本文： | 王月华,马海阳.关于完善我国绿色税收制度的思考[J].河北能源职业技术学院学报,2007,7(4):42-45. |
| |
| 作者姓名： | 王月华 马海阳 |
| |
| 作者单位： | 唐山广播电视大学,河北,唐山,063000 |
| |
| 摘 要： | 伴随世界经济的高速发展，环境问题越来越突出，绿色税收与我国经济可持续发展密切相关。本文在借鉴西方国家绿色税收制度的基础上，分析了我国现行税收制度中对环境保护规定的不足之处，提出了应建立完善的绿色税收制度的具体对策。
|
| 关 键 词： | 绿色税收 可持续发展 环境税 |
| 文章编号： | 1671-3974（2007）04-0042-04 |
| 收稿时间： | 2007-09-26 |
| 修稿时间： | 2007年9月26日 |
On Perfecting the Green Tax System in China |
| |
| WANG Yue-hua,MA Hai-yang.On Perfecting the Green Tax System in China[J].Journal of Hebei Energy Institute of Vocation and Technology,2007,7(4):42-45. |
| |
| Authors: | WANG Yue-hua MA Hai-yang |
| |
| Institution: | WANG Yue-hua, MA Hai-yang |
| |
| Abstract: | With the rapid development of the world economy, environmental issues are becoming increasingly prominent. Green taxes and China＇s sustainable economic development are closely related. On the basis of learning from western countries green tax system, this paper analyses China＇s existing taxation system on the inadequacies of the environmental protection policy, and proposes we should establish some perfect specific measures of green tax system. |
| |
| Keywords: | green tax sustainable development environmental taxes |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
