摘要
环境税收政策在国外发达国家已付诸实施并取得了一定效果。借鉴国外在环境税收方面的成功经验,中国在研究实施环境税制中应循序渐进地推进税制改革,同时利用新增税收增加就业、提高能源消费弹性,以实现经济的可持续发展。
Environmental taxes have been carried out for some years and obtained some effects in environment protection.Based on summarizing the successful experiences from international practice,we can get some conclusions that the process of making environmental taxation should make full advantage of the revenue which gained from new taxes to improve employment and increase the elasticity of energy consumption.
出处
《经济与管理》
2008年第12期22-24,75,共4页
Economy and Management
关键词
环境税收
税制改革
可持续发展战略
environmental taxes
tax reform
sustainable development strategy
