摘要
OECD国家的环境税体系发展至今已比较成熟,而我国当前的环境税体系则刚刚建立,有许多待改进之处。本文介绍了OECD国家中两种颇具典型意义的环境税体系,并对我国环境税体系建设提出了相关意见。
The environmental tax system in OECD countries is well developed, however, China＇s environmental tax system is just established which remained to be improved. This paper introduces two kinds of typical environmental tax system in OECD countries and puts forward some suggestions on improving China＇s environmental tax system.
出处
《国际税收》
CSSCI
北大核心
2014年第4期53-56,共4页
International Taxation In China
关键词
OECD国家
环境税体系
OECD countries Environmental tax system
