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本文主要分析了诸如美国、荷兰以及丹麦等国外发达国家在绿色税收制度上的特点,以此总结了一些对我国绿色税收体系构建的相关启示。
This paper mainly analyzes the characteristics of the green taxation system in developed countries such as the United States, the Netherlands and Denmark, and summarizes some enlightenments on the construction of green taxation system in our country.