摘要
此文阐述了在工业化进程和可持续发展的情势下,我国生态税制构建的理论依据,现行税制对生态环境保护的局限性、原因。探讨了以生态环境保护为目标,调整完善现行税制;按照"谁污染、谁缴税"的原则,改革排污收费制度,开征生态环境保护新税种,灵活运用关税手段,研究制定税收国际协调策略为主要内容的我国生态税制的构建。
This paper deals with the theoretical base of constructing ecological taxation in China and limitation of current taxation in protecting the ecology and proposes that the construction of ecological taxation aims at protecting the ecological environment by adjusting and perfecting the currernt taxation.
出处
《山东农业大学学报（社会科学版）》
2004年第4期64-66,共3页
Journal of Shandong Agricultural University(Social Science Edition)
关键词
环境保护
生态税制
构建
environmental protection,ecological taxation,construction
