摘要
建立环境税收体系,已越来越被一些国家重视。我国将于2010年前课征环境税,因此有必要对环境税收展开系统的研究。客观分析了目前国内外环境税的研究,并在此基础对我国环境税研究提出了一些建议。
Many countries pay more and more attention to the establishment of the environment revenue system at present. China will levy advertise for the environmental tax before 2010, so it is necessary to make a systematic research on the environmental tax. After the objective and complete analysis of the environmental tax research at home and abroad, this article puts forward many new suggestions in this field.
出处
《盐城工学院学报（社会科学版）》
2006年第1期52-55,共4页
Journal of Yancheng Institute of Technology（Social Science Edition）
关键词
可持续发展
环境税
环境管理
the sustainable development
environmental tax
environmental management
