摘要
环境税收制度是未来中国环境政策改革的突破口,相对于其它的环境政策如排污收费与排污权交易等,环境税收其经济效益与环境效益明显,开征环境税收有重要的意义,但在短期内,我国实施环境税收制度的条件尚不成熟,环境政策体系应该采取税费并存,并逐步过渡到以环境税为主的方式。
Comparing other environmental policies, such as charge of pollutant discharge, power trade of pollutant discharge and so on, environmental taxation is the key of environmental policy reformation in china in the future,and has better economic and environmental benefit, so that it's very important to execute environmental taxation. In the short time, in the case of not having enough conditions to execute environmental taxation, coexist between tax and charge is the current condition, but in the future environmental tax will be the leading method.
