| 我国开征环境保护税刍议 |
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| 引用本文： | 张亚洲.我国开征环境保护税刍议[J].沈阳教育学院学报,2011,13(3):80-82,88. |
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| 作者姓名： | 张亚洲 |
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| 作者单位： | 大连工业大学,管理学院,辽宁,大连,116034 |
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| 摘 要： | 从经济学的角度分析了环境污染的原因以及解决环境污染问题的基本理论。通过介绍我国目前环境保护制度体系现状以及环境保护税在环境保护方面的优点,阐述了征收环境保护税来减轻环境问题的必要性,同时,从多个角度重点论证了我国开征环境保护税的可行性。并在此基础上,建立了我国环境保护税开征后的具体方案。
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| 关 键 词： | 环境保护 环境保护税 环境保护税的征管 |
Rustic opinion about Levy of Environmental Protection Tax in China |
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| ZHANG Ya-zhou.Rustic opinion about Levy of Environmental Protection Tax in China[J].Journal of Shenyang College of Education,2011,13(3):80-82,88. |
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| Authors: | ZHANG Ya-zhou |
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| Institution: | ZHANG Ya-zhou(Management College,Dalian Polytechnic University,Dalian 116034,China) |
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| Abstract: | From the perspective of economics,the cause of environmental pollution is analyzed and the basic theories of solving pollution of the environment problem are introduced.Through introducing the present status of the environmental protection system in our country and advantages of the environmental protection tax on environmental protection,the necessity of reducing environmental problems is stated.Meanwhile,the feasibility of environmental protection tax levy is emphasized from various angles.And on this basis,the concrete plan after collecting the environmental protection tax is established. |
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| Keywords: | environmental protection environmental protection tax collection and management of environmental protection tax |
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