摘要
环境税的产生有其特定的背景，环境税的征收意义重大。文章介绍了环境税产生的背景，阐述了征收环境税的意义，进而构想了我国实施环境税改革的具体内容及未来发展。
The paper introduces the background of environmental taxes and the significances of collecting them, and constructs the concrete measures to environmental reforms and its developing tendency.
出处
《地质技术经济管理》
2004年第5期49-51,共3页
Geological Technoeconomic Management
关键词
环境税
背景
征收
environmental taxes
background
collect
