摘要
分析了国外绿色税收制度的产生与发展,探讨了中国建立绿色税收制度的必要性及应采取的措施。
The development of environmental tax system abroad is analyzed, and the necessity to establish environmental tax system in China is elaborated and measures should be taken so as to establish environmental tax system in China.
出处
《湖北汽车工业学院学报》
2005年第1期56-58,共3页
Journal of Hubei University Of Automotive Technology
关键词
绿色税收
绿色税收制度
改进
建议
environmental tax
environmental tax system
improvement
suggestion
