| 西方发达国家环境税制的立法及对我国的启示 |
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| 引用本文： | 汪朝辉. 西方发达国家环境税制的立法及对我国的启示[J]. 湖南工业大学学报, 2005, 19(3) |
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| 作者姓名： | 汪朝辉 |
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| 作者单位： | 株洲工学院,社科部,湖南,株洲,412008 |
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| 摘 要： | 环境税已成为西方发达国家环境保护的一种重要的经济手段,通过介绍有代表性的丹麦、荷兰和美国等西方发达国家环境税制的立法状况,从立法指导思想、立法原则和立法内容上得出了构建我国环境税制的几点启示.
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| 关 键 词： | 环境税制 税种 税率 原则 指导思想 |
Lawmaking of Environment Tax System of Developed Western Countries and its Instruction |
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| WANG Zhao-hui. Lawmaking of Environment Tax System of Developed Western Countries and its Instruction[J]. Journal of Hnnnan University of Technology, 2005, 19(3) |
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| Authors: | WANG Zhao-hui |
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| Abstract: | The environment tax has become a kind of important and economic means by which the developed western countries protect their environment. Introducing the lawmaking process of the kind in Denmark, Holland and America, tips are derived in terms of lawmaking principle and contents in the constitution of environment tax in our country. |
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| Keywords: | environment tax system tax category tax rate principle leading concept |
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