构建环境税收制度的国际经验借鉴研究
发布时间：2019-05-19 23:56
【摘要】：正改革开放以来,我国经济高速增长,但环境污染、生态失衡和资源衰竭等问题越来越严峻,如何有效缓解生态环境压力是我国当前面临的一个重要课题。20世纪70年代开始,一些发达国家对环境污染行为开始征收环境税,旨在通过税收的制约作用达到缓解生态环境压力的目的,并取得了较为显著的效果。目前,我国主要依靠排污收费制度对破坏环境的违法行为进行规制,但效果不甚理想。本文通过借鉴国际社会在环境税收体系建设上的先进经验,提出构建我国环境税收制度的建议。
[Abstract]:Since the reform and opening up, China's economy has grown at a high speed, but the problems of environmental pollution, ecological imbalance and resource exhaustion are becoming more and more serious. How to effectively alleviate the pressure of the ecological environment is an important issue facing our country at present. Since the 1970s, Some developed countries began to collect environmental tax on environmental pollution, in order to alleviate the pressure of ecological environment through the restriction of tax, and achieved remarkable results. At present, our country mainly relies on the sewage charge system to regulate the illegal behavior of destroying the environment, but the effect is not very ideal. Based on the advanced experience of the international community in the construction of environmental tax system, this paper puts forward some suggestions on the construction of environmental tax system in China.
【分类号】：F812.42
[Abstract]:Since the reform and opening up, China's economy has grown at a high speed, but the problems of environmental pollution, ecological imbalance and resource exhaustion are becoming more and more serious. How to effectively alleviate the pressure of the ecological environment is an important issue facing our country at present. Since the 1970s, Some developed countries began to collect environmental tax on environmental pollution, in order to alleviate the pressure of ecological environment through the restriction of tax, and achieved remarkable results. At present, our country mainly relies on the sewage charge system to regulate the illegal behavior of destroying the environment, but the effect is not very ideal. Based on the advanced experience of the international community in the construction of environmental tax system, this paper puts forward some suggestions on the construction of environmental tax system in China.
【分类号】：F812.42
【参考文献】
相关期刊论文 前4条
1 朱坦;刘倩;;推进中国环境税改革——国际环境税实践经验的借鉴与启示[J];环境保护;2007年17期
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