经济与管理
經濟與管理
경제여관리
Economy and Management
2008年
12期
~
,共null页
环境税收 税制改革 可持续发展战略
環境稅收 稅製改革 可持續髮展戰略
배경세수 세제개혁 가지속발전전략
environmental taxes; tax reform; sustainable development strategy;
环境税收政策在国外发达国家已付诸实施并取得了一定效果。借鉴国外在环境税收方面的成功经验,中国在研究实施环境税制中应循序渐进地推进税制改革,同时利用新增税收增加就业、提高能源消费弹性,以实现经济的可持续发展。
環境稅收政策在國外髮達國傢已付諸實施併取得瞭一定效果。藉鑒國外在環境稅收方麵的成功經驗,中國在研究實施環境稅製中應循序漸進地推進稅製改革,同時利用新增稅收增加就業、提高能源消費彈性,以實現經濟的可持續髮展。
배경세수정책재국외발체국가이부제실시병취득료일정효과。차감국외재배경세수방면적성공경험,중국재연구실시배경세제중응순서점진지추진세제개혁,동시이용신증세수증가취업、제고능원소비탄성,이실현경제적가지속발전。
Environmental taxes have been carried out for some years and obtained some effects in environment protection.Based on summarizing the successful experiences from international practice,we can get some conclusions that the process of making environmental taxation should make full advantage of the revenue which gained from new taxes to improve employment and increase the elasticity of energy consumption.
