国外的环保税收政策  

Tax Policy of Environment Conservation Oversea

作　　者：刘助仁 

机构地区：[1]湖南省社科院

出　　处：《现代城市研究》2001年第5期41-43,共3页Modern Urban Research

摘　　要：介绍发达工业国家为控制、治理环境污染而施行的环保税制,认为其对我国具有借鉴作用,并提出进一步加强中国环保工作的对策。In order to control and cope with the environment pollution, the environment conservation tax system was implemented in industrialized countries. The author believes that the tax system may be useful to China, and gives us several countermeasures to reinforce Chinese environment conservation practice.

关 键 词：环保产业 税收政策 国外 水污染税 

分 类 号：F812.42[经济管理—财政学]