| OECD国家的生态税及对我国的启示 |
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| 引用本文： | 杜放. OECD国家的生态税及对我国的启示[J]. 深圳职业技术学院学报, 2005, 4(4): 39-43 |
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| 作者姓名： | 杜放 |
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| 作者单位： | 深圳职业技术学院,经济管理学院,广东,深圳,518055 |
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| 基金项目： | 广东省哲学社会科学学科共建项目资助 |
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| 摘 要： | 面对日益严重的资源破坏和环境污染，一些发达国家逐步认识到经济发展应遵循生态经济观念，经济增长应考虑环境成本，征收生态税。作者详细介绍了经济合作和发展组织（OECD）国家的生态税制、生态税收类型和改革经验，总结出6点我国可借鉴的经验及应采取的措施。主要有：可适当提高环境保护税占税收总额的比重；在环境保护方面实行税收激励；扩大环境保护税的征收面，适当提高税负；实行差别税率和专款专用制度：给纳税人以各种税收返还等。
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| 关 键 词： | 经济合作与发展组织（OECD） 生态税 启示 |
| 文章编号： | 1672-0318(2005)04-0039-05 |
| 收稿时间： | 2005-09-05 |
| 修稿时间： | 2005-09-05 |
Ecological-Taxes in OECD Member Countries: A Role Model for China |
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| DU Fang. Ecological-Taxes in OECD Member Countries: A Role Model for China[J]. Journal of Shenzhen Polytechnic, 2005, 4(4): 39-43 |
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| Authors: | DU Fang |
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| Affiliation: | School of Business and Management, Shenzhen Polytechnic, Shenzhen, Guangdong 518055, China |
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| Abstract: | After an introduction,analysis and comparative study of ecological-taxes and reforms in OECD(Organization for Economic Cooperation and Development) member countries,the author suggests that China could increase the proportion of taxes for environment protection,and offer tax incentives for environment protection.At the same time,China could expand the coverage of taxes for environment protection,increase taxes,build up a system of different tax level and establish earmarked fund,and return part of the tax to taxpayers for commendation. |
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| Keywords: | Organization for Economic Cooperation and Development(OECD) ecological-taxes a role model |
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