【摘要】：正改革開放以來,我國經(jīng)濟高速增長,但環(huán)境污染、生態(tài)失衡和資源衰竭等問題越來越嚴峻,如何有效緩解生態(tài)環(huán)境壓力是我國當前面臨的一個重要課題。20世紀70年代開始,一些發(fā)達國家對環(huán)境污染行為開始征收環(huán)境稅,旨在通過稅收的制約作用達到緩解生態(tài)環(huán)境壓力的目的,并取得了較為顯著的效果。目前,我國主要依靠排污收費制度對破壞環(huán)境的違法行為進行規(guī)制,但效果不甚理想。本文通過借鑒國際社會在環(huán)境稅收體系建設(shè)上的先進經(jīng)驗,提出構(gòu)建我國環(huán)境稅收制度的建議。
[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.
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前4條

1 朱坦;劉倩;;推進中國環(huán)境稅改革——國際環(huán)境稅實踐經(jīng)驗的借鑒與啟示[J];環(huán)境保護;2007年17期

2 魏s，

本文編號：2481180