摘要:随着我国经济的高速发展,环境污染呈现逐年加重的趋势,而已有的污染收费和零星的与环境相关的税收政策已与现实的经济社会发展要求不相适应。因而,适时征收环境税已势在必行。
Abstract: As the high speed development in our country’s economy, the environmental pollution has yearly occurredserious tendency, and the tolled pollution charge and fragmentary charge policy that relating to environment is alreadyinconsistent with the realistic request in economic and social development. Therefore, to timely collect environmental taxationis imperative.
一、在我国开征环境税的必要性和可行性
二、我国环境税的主要税种构想
