论我国生态税征收和比较的分析  

China biological tax collection and comparison analysis

作　　者：孙熠[1] 张静[2] 

机构地区：[1]西京学院经济系 [2]陕西省行政学院

出　　处：《特区经济》2008年第9期135-136,共2页Special Zone Economy

摘　　要：本文认为我国目前生态环境破坏严重,应该进行生态补偿,而税收是有效的生态补偿的经济手段。在分析税收的基础上,本文指出了生态税从现行税收体制中单列的技术系统,建立了动态征收生态税的模型和比较不同地区税负水平的方法,最后提出了我国税制建立的设计原则。In this paper, that our country is serious ecological damage to the environment, should be carried out ecological compensation, and taxation is an effective ecological compensation economic means. In the analysis on the basis of revenue, the paper pointed out that the ecological tax from the existing tax systemin a separate technology systems, the establishment of a dynamic ecological tax collection and compare different models in the level of tax burden, and finallyproposes the establishment of China＇s taxation system design principles.

关 键 词：生态补偿 最优生态税 税负水平比较 税制建立原则 

分 类 号：F812.42[经济管理—财政学] TV87[水利工程—水利水电工程]