刍议环境税的若干问题  

On Chinese Environmental Tax

作　　者：魏素艳[1] 陈羽[1] 

机构地区：[1]北京理工大学,北京100081

出　　处：《北京理工大学学报（社会科学版）》2004年第2期6-8,共3页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：北京市自然科学基金资助项目(9022002)

摘　　要：本文分析了我国现行环境税费制度的不足主要是“费挤税”等问题,提出通过开征环境税等来加以完善的建议。文章的最后通过对课征环境税与其他环保治污手段进行对比,进一步讨论了我国开征环境税的可行性。This article points out that major problems in the current environmental taxation system,and proposes an establishment and improvement of environmental tax for fee system in China. The article concludes with a comparison between environmental tax for fee system reform and other environmental protection measures and a discussion of the feasibility of implementing environmental taxation.

关 键 词：环境税 环保税费制度 可行性 

分 类 号：F810.422[经济管理—财政学]