OECD成员国环境税收新发展对中国的启示
发布时间：2019-03-05 20:43
【摘要】：正本文梳理了OECD国家环境相关税收的内涵、结构和2012年的具体情况,并分别总结了2008年前后部分OECD国家能源税和车辆税的新发展,从而勾勒出OECD国家环境相关税收的新发展和现状。将这些情况与《中华人民共和国环境保护税法(征求意见稿)》(以下简称《征求意见稿》)的有关内容进行对比分析,可以得到一些有益的启示。首先,按照《征求意见稿》,环保税的征收标准与排污费的征收标准持平,这与OECD国家相
[Abstract]:This paper combs the connotation, structure and specific situation of the environment-related tax in OECD countries, and summarizes the new development of energy tax and vehicle tax in some OECD countries before and after 2008. Therefore, it outlines the new development and current situation of environment-related taxation in OECD countries. By comparing these conditions with the contents of the Environmental Protection tax Law of the people's Republic of China (hereinafter referred to as the solicitation draft), some useful revelations can be obtained by comparing these conditions with the relevant contents of the Environmental Protection tax Law of the people's Republic of China. First of all, according to the draft for comments, the standards for levying environmental taxes are the same as those for sewage charges, which is the same as that of the OECD countries.
【分类号】：X196;F812.42
[Abstract]:This paper combs the connotation, structure and specific situation of the environment-related tax in OECD countries, and summarizes the new development of energy tax and vehicle tax in some OECD countries before and after 2008. Therefore, it outlines the new development and current situation of environment-related taxation in OECD countries. By comparing these conditions with the contents of the Environmental Protection tax Law of the people's Republic of China (hereinafter referred to as the solicitation draft), some useful revelations can be obtained by comparing these conditions with the relevant contents of the Environmental Protection tax Law of the people's Republic of China. First of all, according to the draft for comments, the standards for levying environmental taxes are the same as those for sewage charges, which is the same as that of the OECD countries.
【分类号】：X196;F812.42
【相似文献】
相关期刊论文 前10条
1 葛察忠;高树婷;;我国环境税收政策构想[J];绿叶;2007年07期
2 江滔;周银坤;李希昆;;关于我国环境税收问题的思考[J];昆明冶金高等专科学校学报;2007年02期
3 张淑翠;;环境税收及环境污染与经济增长——基于江苏沿海区域面板数据的分析[J];淮阴工学院学报;2008年06期
4 马芳;;关于我国环境税收法制建设的思考[J];攀登;2011年05期
5 曹京华;环境税收:改善全球环境的良策[J];中国人口.资源与环境;1996年04期
6 乐小芳;张颖;刘豫;;我国环境税收政策现状及问题[J];广州环境科学;2008年04期
7 刘春丽;杨雪;;环境税收、经济发展:基于内生增长模型的分析[J];怀化学院学报;2014年04期
8 张世秋,贺醚，
本文编号：2435270
本文链接：https://www.wllwen.com/jingjilunwen/jingjililun/2435270.html
