摘要
随着经济增长和社会发展,我国的环境恶化问题日益突出,为实现新世纪的可持续发展目标,我国应考虑建立环境税制体系,深化税制改革,调整完善相关税种,建立完整的环境税制度。
With the development of economy and society, our country's environmental deterioration is becoming more and more acute. In order to realize new century's sustainable development goal, our country should consider the installation of environmental taxation system, deepen taxation reform, adjust and perfect relevant taxes, so that a consummate taxation system can be established.
出处
《吉林省经济管理干部学院学报》
2007年第1期47-49,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
环境税
原则
目标
environmental tax
principle
target