CAJ | 학술논문

从财税政策的视角，对我国现阶段环境保护工作中财政收入、支出等各方面政策的制定、实施情况进行分析，揭示环境保护工作中财政税策存在的不足，进而就建立环境财政体系、改革税收制度提出具体建议。
종재세정책적시각，대아국현계단배경보호공작중재정수입、지출등각방면정책적제정、실시정황진행분석，게시배경보호공작중재정세책존재적불족，진이취건립배경재정체계、개혁세수제도제출구체건의。
The ideas of harmonious society and beautiful China impose strict requirements on environmental protection.Therefore,in the perspective of fiscal and taxation policy,this paper analyzes policy of fiscal revenues and expenditures in the environmental protection,such as policy setting and implementation,re-veals some existing problems,and then puts forward some specific suggestions on establishing an environ-mental fiscal system and reforming the tax system.