摘要
随着公众对环境资源保护意识的加强及可持续发展的需要,生态税的征收范围将日益扩大,在对美国生态税制归纳总结的基础上,结合我国国情,提出了建立与完善我国生态税制的相应建议。
As public awareness of protecting environmental resources strengthening and society sustainable development, the range of ecological tax will increasingly widen. The paper summarizes American＇s ecological taxations system, in conjunction with the national conditions of China, accordingly brings forward some suggests on how to establish and perfect the ecological tax system.
出处
《贵州商业高等专科学校学报》
2006年第4期23-26,共4页
Journal of Guizhou Commercial College
关键词
美国生态税制
借鉴
可持续发展
American＇ s Ecological Taxations System
Learning Experience
