摘要
生态税收作为一种维护生态环境、促进经济可持续发展的经济手段之一得到许多国家重视和运用 ,并取得良好效果。我国环境资源状况的日益恶化迫切需要构建适合我国国情的生态税收制度 ,以维护我国经济。
Ecological taxation has been paid most attention and been adopted in many countries, as a economic means of maintaing ecological environment and advancing the economic sustainable development And good effects has abstained The condition of our environmental resources become more and more worse, which request the establishment of ecological tax system in China in order to maintain the sustainable development of our economy and society
出处
《重庆大学学报(社会科学版)》
2001年第4期31-34,共4页
Journal of Chongqing University(Social Science Edition)
关键词
生态税
环境污染
自然资源
生态税收制度
税制设计
中国
税种结构
税基
ecological taxation
environmental pollution
nature resource
ecological tax system
the design of tax system