论文部分内容阅读
近年来我国环境研究领域倡议开征环境税。本文在我国现行环境税制的基础上就开征环境税的可行性进行分析,通过借鉴国外环境税制的成功经验,提出了我国环境税制的构想。
In recent years, China’s environmental research initiative to introduce environmental taxes. Based on the current environment tax system in our country, this paper analyzes the feasibility of environmental tax levied and draws lessons from the successful experience of foreign environmental tax system.