摘要
二氧化硫税是西方国家“绿色税收”中的主要税种。文章通过对几个国家的二氧化硫税比较分析,认为我国应完善增值税,依煤炭的含硫量实行差别税率;强化资源税保护生态的功能;将二氧化硫费改为二氧化硫税。
The sulphur dioxide tax is the important green taxation in the western country, the thesis compares the sulphurdioxide tax in some country, evaluates and analyzes the function of the sulphur dioxide tax, and puts forward the suggestion aboutour country's sulphur dioxide tax policy.
出处
《涉外税务》
北大核心
2002年第5期49-52,共4页
International Taxation In China
关键词
二氧化硫税
税制比较
生态保护
Sulphur dioxide tax .Tax systems comparison. Evaluation and analysis. Implications.
