摘要
经济手段尤其是财税手段成为各国政府解决环境问题的重要工具,特别是在欧盟国家,环境税的应用最广,实施后的效果最好。在审视中国目前有关环境保护税费的基础上,参考借鉴欧盟的经验,构建中国的环保税体系,具有长远的意义。
As a tool, both economic and financial means have become effective in solving environmental problems worldwide, especially in the countries of EU. For the reason that environmental protection tax is popularized, it proves most functional. It is significant for China to learn from EU in order that China＇s environmental protection tax system can be formulated.
出处
《战略决策研究》
2011年第4期41-45,共5页
Journal of Strategy and Decision-Making
基金
广州市社科规划项目<基于内生增长理论构建广州创新型城市产业体系研究>(编号10Y05)
广州市社科规划项目<基于低碳经济的"双提升"战略研究--以广州市为例>(编号10B43)
关键词
环保税
税费
费改税
欧盟
environmental protection tax
tax and fee
transformed tax from administrative fees
EU
