摘要
目前,我国开征环境税的呼声日益高涨。因此,研究发达国家较为成熟的环境税体系以及实施经验就显得十分重要。借鉴发达国家目前征收的环境税类型、环境税实施中的经验,我国开征环境税时应注意:建立环境税收专款专用制度;提高环境税的透明度;实行中性收入税改;合理确定环境税征收范围和税率。
The introduction of environmental taxes in our country has be much accounted. Therefore, the study of environmental tax system and its experience in the developed country become very important. After analyzing the classification of environmental taxes and the problems during implementation in the developed country, advices for our country to introduce environmental taxes were proposed： establishing a system to assure earmarked environmental taxes; improving the transparency of environmental taxes; ＂revenue neutral＂ tax reform; determining the rates and range of products of environmental taxes.
出处
《税务与经济》
CSSCI
北大核心
2010年第4期86-90,共5页
Taxation and Economy
关键词
环境税
专款专用制度
透明度
environmental taxes
earmarking system
transparency
