Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Journal of Shanghai Economic Management College》 2018-02
Add to Favorite Get Latest Update

Research on the Red Problems Extraterritorial Experience and Countermeasures of China's Environmental Tax System

Liu Tianyuan;Graduate School Party School of the Central Committee of CPC;  
As a special kind of tax,Environmental Tax has the legal characteristics of environmental function,tax appropriative and scientific and technical.Based on the situation of environmental pollution,the transformation of economic development and the need for deepening the reform of the tax system,the expropriation of Environmental Tax is imminent.But in reality,the Environmental Tax systems is still imperfect,and there are many problems in Resource Tax,Consumption Tax and Discharge Fee.The United States and other developed countries have made a very fruitful practice in the Environmental Tax System,including that:taking Environmental Tax as the main body and combined with other kinds of economic instruments at the same time;collecting specific Environmental Taxes as the main body and combined with other environmental tax means at the same time;taking the Energy Tax as the main body and combined with other kinds of taxes;implementing tax neutral policy.On this basis,to improve our Environmental Tax System,we first need to clarify the relationship between Environmental Taxes and Sewage Charges.Secondly,we should establish a scientific and standardized Environmental Tax System,and finally deal with the relationship between environmental protection departments and tax authorities.
【CateGory Index】: F812.42;X196
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved