浅谈国外生态税法的经验及对我国的启示

Discussion on the Experience of Overseas Eco-Tax Law and the Enlightenment to China

生态税法在国外已经有了比较长的发展历史,国内外对生态税法也有了很多的研究。但是在中国国内却还不存在一个真正的生态税法税种,而是税费混杂,现有的税制对生态保护的程度也远远不够。如何学习借鉴国外的经验,探讨适合中国国情的生态税法模式,是一个重要的时代课题。

The eco-tax law already has had the quite long historical development overseas, there have many research on eco-tax law in worldwide. But there did not exist the true coo-tax law taxes in China, the taxes and fees mixed together, the existing tax system is also insufficient to ecological proteetion＇s degree. How to learn and use foreign experience for reference and explore eco-tax law pattern which suits the Chinese national condition is an important era subjects.