摘要
环境税收制度是未来中国环境政策改革的突破口,相对于其它的环境政策如排污收费与排污权交易等,环境税收其经济效益与环境效益明显,开征环境税收有重要的意义,但在短期内,我国实施环境税收制度的条件尚不成熟,环境政策体系应该采取税费并存并逐步过渡到以环境税为主的方式。
Environmental Tax System will be a breakthrough of Chinese environmental policy reform in the future.Economic and environmental benefits of environmental tax is evident,compared to other environmental policies,such as pollution charge,emissions trading,etc.So levying environmental tax is of great importance. But in a short period,the condition to carry out environmental tax system is not mature.Environmental policy system will adopt tax and charge,and gradually the mode of environmental tax will become dominant.
出处
《四川环境》
2004年第5期79-83,共5页
Sichuan Environment
关键词
环境税收
效益
排污收费
排污权交易
Environmental tax
benefit
pollution charge
emissions trading
