试论我国环保税收政策存在的问题及对策  

On problem existing in China environment protection tax policy and its countermea sures

作　　者：杨学富[1] 蔡报纯[2] 

机构地区：[1]九江学院教务处 [2]九江学院会计学院

出　　处：《特区经济》2006年第4期257-258,共2页Special Zone Economy

摘　　要：随着市场经济的深入与发展,我国现行的环保税收政策已不能适应经济可持续发展的需要。我们应结合我国当前环保税收政策的现状,通过深化税制改革来加以完善。Along with market economy penetrating with the development ,our country present environmental protection tax policy has not been able to meet the economy sustainable need to develop.We should unify our country current environmental protection tax policy the present situation,reforms through the deepened tax system performs to consummate.

关 键 词：环保税收 可持续发展 税制改革 

分 类 号：F812.42[经济管理—财政学] X3[环境科学与工程—环境工程]