|Table of Contents|

Exploration on the establishment of environmental tax revenue system in China (PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2004年01期
Page:
49-53
Research Field:
经济与管理
Publishing date:
2004-03-20

Info

Title:
Exploration on the establishment of environmental tax revenue system in China
Author(s):
LIJin-xiang
School of Economics and Management, Ningxia University, Yinchuan 750002, China
Keywords:
environmental tax;  tax system;  environmental problem
PACS:
F810.422
DOI:
-
Abstract:
The externality of environmental problems always denies the function that market system may perform. Meanwhile, it is this kind of externality that forms the theoretic basis of environmental tax. While various administrative measures of administrating environment and the economic means being apart from tax payment having been adopted are still not perfect.To establish the new system of environmental tax revenue,one way is to levy special environment tax, the other is to take environment protecting tax regulation measures among the other general tax categories to assist special tax categories functioning better.

References:

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[2]　李文浩,卢贤光.开征环境保护税的可行性研究[J].财 经理论与实践,1998,(5):58.
[3]　王景文,许文吴,灼　亮.论我国环境税收制度的构建 [J].税务与经济,2000,(1):19.
[4]　计金标.生态税收论[M].北京:中国税务出版社, 2003.
[5]　毛夏鸾.试论建立环境保护税制的理论依据和政策目 标[J].中国财政信息资料,2000,(19):41.

Memo

Memo:
-
Last Update: 2004-03-20