摘要
生存和发展是一个全球性的问题,环境保护日益成为经济发展不可忽视的问题,因而环境税收成为制导经济走向,有效保护环境的必然选择。
Existence and development is the global issue. Environmental protection is vital to the economic development. Therefore, environmental taxation should direct the economic development and protect the environment.
关键词
环境保护
税收征管
环保税
中国
environmental development, taxation, environmental protection tax
