借鉴国外先进经验 完善中国环保税制  

DRAWING LESSONS FROM FOREIGN ADVANCED EXPERIENCE AND CONSUMMATING CHINESE ENVIRONMENTAL PROTECTION TAX SYSTEM

作　　者：范信葵[1] 

机构地区：[1]中南财经政法大学财管学院

出　　处：《北方经贸》2001年第11期103-105,共3页Northern Economy and Trade

摘　　要：通过分析介绍国外环境税制的先进经验,并针对中国环境问题及其税制现状,提出一些有建设性的税收对策,如调整现行税制中与环境相关的税种,开征系列环保税,适当运用税收优惠调节.By means of analysing and introducing foreign advanced experience on environmental protection tax system and in view of Chinese environmental problem,the writer puts forward a proposal on tax policy,such as how to regulate the categories of taxes on environment in current tax system,imposing a series of environmental tax and properly regulating by means of preferential measure

关 键 词：环保税 税制 “绿化”税制 水污染 空气污染 

分 类 号：F812.42[经济管理—财政学] X3[环境科学与工程—环境工程]