摘要
环境税制是环境保护的有效经济激励制度,本文在阐述环境税的作用机理、发达国家实践成效的基础上,分析了西部生态重建中存在污染行为难以有效抑制、投入资金不足的问题,并针对目前我国资源税不健全、排污费不合理、环境税制存在大量空白等环境税制的缺陷,提出扶税抑费、改革存在弊端的税制、设立新税种等相关对策。
Environmental tax system is an effective economic power system protecting environment. Based on the operational principle of environmental tax and the practice effects in developed country, this paper analyzes problems existed in western ecological reconstruction, include the difficulty to effectual control pollution and lack of investment. Finally, it brings forward the correlative countermeasures, such as to support tax- restrain ex- pense, reform the unfit tax system and set up new tax system, and aims at the present domestic problems containing undound resource tax, irrational pollution charge, and vast vacancy in the environmental tax system.
出处
《西安邮电学院学报》
2006年第6期43-48,共6页
Journal of Xi'an Institute of Posts and Telecommunications
基金
"西部经济发展与生态环境重建研究"
教育部哲学社会科学研究重大课题(04JZD00010)
关键词
环境税
西部生态重建
环境保护
environmental tax
western ecological- reconstruction
environment protection
