期刊文献+

欧盟能源税指令及其对我国的借鉴 被引量:5

The Energy Tax Directive of the European Union and Its Relevance for China
下载PDF
导出
摘要 欧盟能源税指令的出台是欧盟内部要求和外部压力作用的结果。该指令扩大了能源税的征收范围,设定了统一的最低税率,同时又规定了差别税率、减免税、过渡期等措施,赋予了成员国一定的自由。指令的实施具有正面的社会效应,但也存在一定的问题和发展中的障碍。指令对于我国以渐进的方式推进能源税改革具有重要借鉴意义。 The adoption of the energy tax directive is the result of the internal requirement and external pressure,which enlarges the scope of energy tax,sets the common minimum tax rates for energy products,differentiate the rate of taxation,and authorize the member states to apply reductions and exemptions.The directive is designed to reduce distortions of competition that currently exist between Member States as a result of divergent rates of tax;increase using energy more efficiently and allow Member States to offer companies tax incentives in return for specific undertakings to reduce CO_2 emissions, which provides a good reference for reforming the energy tax gradually in China.
作者 崔晓静
出处 《武大国际法评论》 2007年第2期230-242,共13页 Wuhan University International Law Review
  • 相关文献

参考文献1

共引文献6

同被引文献35

  • 1牛杰,郭凯峰.完善税收法律,保障可持续发展战略的实现[J].河北法学,1998,16(4):41-42. 被引量:3
  • 2徐寿波.广义节能的技术经济理论和方法[J].中国社会科学,1982(3):43-68. 被引量:3
  • 3谢军安,谢雯,胡延玲.环境教育立法研究[J].河北法学,2005,23(8):87-90. 被引量:13
  • 4曾刚.碳税和碳交易,中国该选哪个.当代金融家,2009,(11).
  • 5http://www.epa.gov,美国国家环境保护局网站.
  • 6Ernst Worrell, Wina Graus. Tax and fiscal policies for promotion of industrial energy efficiency:a survey of international experience [ R ]. 2005.
  • 7Dilek Cetindamar & Kristoffer Husoy.. Corporate Social Responsibility Practices and Environmentally Responsible Behavior: The Case of The United Nations Global Compact [ J ]. Journal of Business Ethics. 2007,76 : 163 - 176.
  • 8Green Alliance. Unlocking a low-carbon Europe perspectives on EU budget reform[ R]. 2010.
  • 9Lynn price, Christina galisky, Jonathan sinton. Tax and fiscal policies for promotion of industrial energy efficiency : a survey of international experience [ R ]. Utrecht, the Netherlands,2005,9.
  • 10World Energy Council,2001. Energy efficiency policies and indicators[ R]. London:WEC.

引证文献5

二级引证文献32

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部