| 资源保护税收政策发展历史初探 |
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| 引用本文： | 张健.资源保护税收政策发展历史初探[J].吉林广播电视大学学报,2005(2):123-125. |
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| 作者姓名： | 张健 |
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| 作者单位： | 长春税务学院 吉林 |
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| 基金项目： | 吉林省哲学社会科学基金项目成果,项目编号为2004217。 |
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| 摘 要： | 可持续发展,涉及经济、社会、人口、资源、环境等方面,但关键在于如何协调经济与环境之间的矛盾。虽然国外并没有提出“可持续发展税收政策”的概念,但在环境税收方面,经济发达国家,特别是欧盟国家一直走在世界的前列,有许多经验值得我们学习。欧盟为解决环境问题,实现可持续发展,在近半个世纪的经济实践中,经历了一个从零散的、个别的环境税开征到提出全面“绿化税制”的过程。
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| 关 键 词： | 资源保护 税收政策 可持续发展 绿色税费 |
The Developing History of the Tax Policy of Resources Protection |
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| Authors: | Zhang Jian |
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| Abstract: | The continuing development, involving the economy, society, population, resources, environment.. .etc. but the key consists in how to moderate the economy and the antinomy of the environment. Although the abroad did not put forward" can keep on the concept that develop the revenue from tax policy", in the aspects of environment revenue from tax, the economy prospers the nation, especially EU the nation bases been walking ex- row in world, have many experiences deserve our study.The EU is for resolving the environment problem, realizing can keep on the development, in a century of near half economic fulfillment, experience a spreads from the zero of, the individual environment tax law opens to advertise for to put forward completely" green turn the tax system" of process. |
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| Keywords: | Environment permit tax Green tax law fee |
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