摘要
生态税是为了保护生态环境,筹集生态环境保护资金而对特定的行为人所开征的税收。本文基于循环经济的内在要求,分析了国内循环经济发展中税制上存在的问题,对生态税收法律体系进行了构建。
The ecological taxation is exacted from specially appointed behavior individual with the aim of protecting ecological environment and collecting funds for it. This article, based on the inherent requirement of circulation economy, analyzes the problem of taxation for developing circulation economy at home and makes a construction of law system for ecological taxation.
出处
《辽宁大学学报（哲学社会科学版）》
北大核心
2007年第6期148-151,共4页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
关键词
循环经济
生态环境保护
生态税收法律体系
circulation economy
ecosystem environmental protection
ecological taxation law system
