摘要
建立绿色税收体系是实现可持续发展、构建和谐社会的重要举措。本文较为全面地介绍了发达国家绿色税收的特点及相关税种,并就建立我国绿色税收体系提出了若干建议。
Establishing ＇green tax＇ systems is an important step in achieving sustainable development and constructing a harmonious society in China. This paper offers a comprehensive introduction on characteristics of ＇green tax＇ systems in developed countries as well as relevant taxes and puts forward some suggestions on establishing ＇green＇ tax systems in China.
出处
《涉外税务》
CSSCI
北大核心
2008年第11期22-25,共4页
International Taxation In China
关键词
绿色税收
资源税
环境保护
Green tax Resource tax Environmental protection
