国内外生态税研究的制度化趋势综述  

Review of Institutionalized Trend of Eco-tax Study at Home and Abroad

作　　者：高艳荣[1] 

机构地区：[1]暨南大学经济学院,广州510632

出　　处：《学术交流》2006年第7期71-74,共4页Academic Exchange

基　　金：2005年黑龙江省社会科学基金资助项目:<资源型城市经济转轨时期的税收政策研究>部分研究成果(2005R0238-00)

摘　　要：生态税收在国外已广泛应用于生态保护领域。在合理安排税制结构、适度辅以相关政策时,生态税制的推行能够实现保护环境及税收相对中性目标。对此,国内研究刚刚起步,实践尚属空白。而国外的理论研究与实践相对成熟,已步入生态税收制度化的实践阶段,对我国税制改革具有借鉴意义。Revenue from eco-tax has been extensively applied in the field of ecological protection in foreign countries. Under a reasonably-arranged tax structure and with the aid of relevant policies, implementation of eco-tax system contributes to the achievement of both environmental protection and tax-revenue increase, the relatively neutral goal. Domestic studies in this field are not systematic and the practice remains a gap yet. However, theoretical studies and practice of other countries have been relatively mature, stepping into the practical phase of eco-tax institutionalization, which has a significant meaning to the reform of our country＇ s tax institution.

关 键 词：生态税制 制度化 产权 

分 类 号：F810.422[经济管理—财政学]