摘要
利用环境税来解决环境污染问题已被发达国家的经验证明是一种有效的方法,文章客观地分析了我国现行环境税费存在的问题,适时提出了环境税制以及配套措施的设计方案。
Environmental tax has been proved to be effective way to solve pollution problems through practical experience by developed countries. This paper analyses the problems of environmental tax and fees which currently exist in our country in an objective manner, and in due course offers proposal and coordinated set of measures for environmental tax system.
出处
《重庆文理学院学报（社会科学版）》
2009年第5期47-50,共4页
Journal of Chongqing University of Arts and Sciences（Social Sciences Edition)
基金
上海立信会计学院大学生创新实践活动项目(项目号:CX08-10)的研究成果
关键词
环境税制
排污费
配套措施
Environmental tax
Pollution discharge fees
Coordinated set of measures
