突出保护环境功能 完善环保税收制度  

On Perfecting the Environmental Tax System

作　　者：杨全照[1] 

机构地区：[1]中南民族学院管理学院,湖北武汉430074

出　　处：《税务与经济》2001年第6期23-25,共3页Taxation and Economy

摘　　要：绿化税制的核心是“绿化”税制体系，即将环境考核整合于税制体系的设计中、我国现行税制中存在明显不足：防止发达国家的“污染转嫁”尚未引起足够重视；现有环保税种中显现出不同程度的不当；税制中有关环保政策与环保需要不相适应，等等。为此，需树立全新的治税观念，完善税制中有关环保规定，开征环保税。The com to perfect the tax system is to combine the surroundings into the tax system. There are now some evident shortcomings in our present tax system: inadequate consideration for the prevention of 'the pollution shift' from the developed countries, lack of the categories of the environmental tax, ill-matched environmental policies and requirement, etc. Therefore, a brandnew idea of administering taxes should be formed, Some environmental rules on tax systern should be perfected, and the environmental tax should be collected.

关 键 词：绿化税制 环保税收制度 “污染转嫁” 环境保护 税收体系设计 

分 类 号：F812.424[经济管理—财政学]