摘要
在市场经济条件下，环境保护有必要更好地运用经济手段。环境税是一项重要的经济激励制度，但在我国仍是个新概念。探讨了环境税的概念特征、理论依据。
It was necessar for the environmental protection to make better use of economic instruments. Environmental-tax was a new economic stimulating system, but it was very new in China. It provided researh on every aspects of environmentalax legal system, such as its conception, theory, and design of tax system, etc.
出处
《环境导报》
1999年第3期10-12,共3页
Environment Herald
关键词
环境税
法律制度
税制设计
中国
Environmental-tax Legal system Design of tax system
