摘要
自庇古税提出以来,各国相继开始对相关税种的绿化,并取得了良好的效果。改革开放30年以来,我国经济得到了高速发展,但却带来了沉重的环境压力,生态环境不断恶化。虽然我国在2006年对消费税大规模调整,但改革后的消费税绿化仍显不足。通过对国外发达国家消费税的绿化实践介绍,以对我国消费税的绿化提出一些建议。
Many countries have started to green relevant taxes and achieved well effect since Pigou tax was put forward.For 30 years of reformation and opening-up,China＇s economy has got rapid development.However it has brought heavy impact on the environment at the same time.The ecological environment is deteriorating.Although enormous adjustment had been made on consumption tax in 2006,the reformation of consumption tax greening still is insufficient.Through introducing greening practice of consumption tax of developed countries,this study proposes some suggestions for consumption tax greening in China.
出处
《石家庄经济学院学报》
2011年第1期80-82,共3页
Journal of Shijiazhuang University of Economics
关键词
消费税
绿化
启示
consumption tax
greening
enlightenment
