从环境税制国际实践看我国污染税制度建设

System Construction of Pollution Tax in China Referring to International Practice of Environmental Taxation System

借鉴经济合作与发展组织国家的经验,提出建立我国环境税制体系的设想。

Using experiences of countries in Organisation for Economic Co-operation and Development （OECD） for reference, ideas of environmental taxation system construction in China was put forward.