浅谈我国环境污染税收现状及应对策略  

Introduction to Environmental Pollution Tax Status and Coping Strategies in Our Country

作　　者：刘楠[1] 

机构地区：[1]燕山大学经济管理学院,河北秦皇岛066004

出　　处：《物流工程与管理》2015年第3期197-198,共2页Logistics Engineering and Management

摘　　要：环境问题是影响人类社会发展的重要问题,同时也是社会各界关注的焦点问题,改善生态环境已成为各国发展经济需要解决的重要问题。税收具有无偿性、固定性和强制性的特征,把污染者污染环境或浪费资源成本扩大化,并使其得不偿失,进而实现了优化我国生态环境的目的,环境污染税收在促进生态环境保护方面发挥着重要作用,其对于保护我国环境可持续发展具有重要意义。文中结合我国环境污染税收的现状进行分析,并在此基础上提出了有效的解决对策。Environmental problems are the important issues affecting the development of human society,is also the focus of the society from all walks of life,improve the ecological environment has become a national economic development of the important problems need to be solved.Tax has the characteristics of free sex,fixity and mandatory,the waste of resources and environmental pollution by the polluters enlargement,and make it do more harm than good,thus achieved the purpose of optimizing the ecological environment in our country,the environmental pollution tax plays an important role in promoting the ecological environment protection,it is of great significance for the sustainable development of environment of our country.Here the author analyze the present situation of environmental pollution tax in China,and on the basis of this puts forward the effective countermeasures.

关 键 词：环境污染税收 税收现状 税收对策 

分 类 号：X51[环境科学与工程—环境工程]