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基于我国国情的环境税

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摘要 环境税的产生拓宽了税收的调节领域,它是实现环境保护和资源保护的一个有效工具。环境税的征收从经济角度为解决我国日趋严重的环境问题提供了思路,但目前基于我国国情开征环境税不适应市场经济体制,面临诸多困难,我国环境税立法要配合国家整个税制改革的宏观计划。
作者 包丽娜
机构地区 辽宁大学商学院
出处 《中外企业家》 2014年第12X期39-39,共1页 Chinese and Foreign Entrepreneurs
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