环境税初探  

A Brief Analysis of Environmental Tax

作　　者：王颖[1] 

机构地区：[1]北方民族大学法学院,宁夏银川750021

出　　处：《西北第二民族学院学报（哲学社会科学版）》2008年第5期111-113,共3页Journal of The Second Northwest Institute For Ethnic Minorities(Philosophy and Social Science)

摘　　要：环境税是解决环境问题的一种重要经济手段。我国环境税收制度在保护环境方面虽然发挥了一定作用,但仍存在不少弊端。为有效发挥环境税的作用,应当在我国现行环境税费制度的基础上,依法确定环境税的纳税人、征税范围、税率、税收优惠等问题,进一步完善我国的环境税收法律制度。Environmental tax is an important means in solving environmental problems. Our country＇ s environmental tax has been playing a positive role on protection of environment, but still has many malpractices. For the effective exertion of environmental taxes, based on our country＇ s present environmental tax, we should determine the taxpayer, the incidence of taxation, the tax rate and the preferential policy legally, further improve our country＇ s environment tax law legal system.

关 键 词：环境税 法律制度 环境保护 

分 类 号：F812.42[经济管理—财政学] X321[环境科学与工程—环境工程]