摘要
在综合分析国外推动生态补偿的环境税制经验和我国融入式环境税制的实践情况基础上,结合我国的实际国情,探讨独立环境税的制度设计,以期为生态补偿提供充足专项基金和行为激励的政策制订提供参考,促进经济、社会和生态环境的可持续发展。
A comprehensive analysis of the environmental taxation experience in foreign countries and the immersive environment tax system in China is carried out .Based on the present situation of China ,the design of independent environmental tax system is discussed ,in order to provide reference for the policy making about offering enough fund and behavior motivation for the ecological compensation ,which will promote the sustainable development of economy ,society and ecological environment .
出处
《合肥工业大学学报(社会科学版)》
2014年第5期32-35,共4页
Journal of Hefei University of Technology(Social Sciences)
基金
黑龙江省哲学社会科学规划项目(13E063
13D075
12E037)
黑龙江省自然科学基金项目(G201412
G201215)
国家社科基金项目(14CJY002)
关键词
生态补偿
环境税
政策设计
ecological compensation
environmental tax
policy design