摘要
我国西部地区经济发展"高碳"特征明显,西部大开发应强调"清洁发展"战略,率先在西部地区推进环境税改革具有重要意义。本文提出在西部地区开展碳税试点,推进排污税费改革,并积极培育统一的西部区域性排污权交易市场。
It is characterized for high-carbon consumption for long in the Development of the West Regions, but instead the strategy of ‘Clean Development’ should be highlighted. It is of great significance for the west regions to advance the environmental tax reform. This paper proposes that the west regions should carry out carbon tax pilot program, propel the pollution discharge fees reform, and foster the uniform platform for carbon markets in the west regions.
出处
《涉外税务》
CSSCI
北大核心
2010年第11期17-21,共5页
International Taxation In China
基金
教育部人文社会科学重点研究基地(西北大学中国西部经济发展研究中心)重大项目<中国西部地区资源开发与经济可持续发展研究>(No.2009JJD790035)
关键词
西部大开发
清洁发展
环境税
Development of the West Regions Clean development Environmental tax
