| 关于构建中国生态税收体系的思考 |
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| 引用本文： | 李绍平,王甲山.关于构建中国生态税收体系的思考[J].科技与管理,2004,6(1):11-14. |
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| 作者姓名： | 李绍平 王甲山 |
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| 作者单位： | 大庆石油学院,经济管理学院,黑龙江,大庆,163318 |
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| 基金项目： | 黑龙江省教育厅人文社会科学项目(课题编号:10532001) |
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| 摘 要： | 由于目前中国尚未建立完善的生态税收体系。税收在环境保护中的重要作用未得到充分有效发挥。存在着诸如保护生态环境的主体税种缺位，现行排污收费制度立法层次低，生态税收优惠形式单一，配套税种调节范围过窄等问题。建议根据可持续发展理论。借鉴国外经验，建立以专门的环保税为核心，以资源税、消费税等配套税种及税收优惠手段为辅助的生态税收新体系。
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| 关 键 词： | 生态税收 环保税 税收政策 排污收费制度 中国 税收体系 |
| 文章编号： | 1008-7133(2004)01-0011-04 |
| 修稿时间： | 2003年7月14日 |
Thinking about building the system of ecological tax in China |
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| LI Shao-ping,WANG Jia-shan.Thinking about building the system of ecological tax in China[J].Science-Technology and Management,2004,6(1):11-14. |
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| Authors: | LI Shao-ping WANG Jia-shan |
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| Abstract: | At present China hasn't established ecological tax system aiming at protection of ecological environment so taxation is unable to fully and effectively play its important role in environmental protection.Such factors are preventing taxation from functioning well as no special tax for protection of ecological environment,low-leveled legislation on collection of drainage charges,single preference for ecological tax and narrow readjustment of coordinated taxes.The writers propose that the state should,on theory of sustainable development and foreign experience,establish ecological tax system with special coordinated taxes as turnover tax,resource tax and income tax,environmental protection. |
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| Keywords: | ecological tax sustainable development environmental protection tax preference for ecological tax |
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