环境税与环保税制体系的调整
规范我国现行的环保税费体系就是要实行“费改税”，扩大消费税征税范围并最终将其环保功能过渡到环境税，增加增值税、企业所得税专项税收优惠和加大资源税的调节力度。开征环境税是调整环保税制体系的必然选择。设计环境税要遵照“污染者付费”的基本原则。...
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| Veröffentlicht in: | Cai jing li lun yu shi jian 2008-04, Vol.29 (2), p.76-81 |
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| container_title | Cai jing li lun yu shi jian |
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| creator | 谭光荣 李廷 |
| description | 规范我国现行的环保税费体系就是要实行“费改税”，扩大消费税征税范围并最终将其环保功能过渡到环境税，增加增值税、企业所得税专项税收优惠和加大资源税的调节力度。开征环境税是调整环保税制体系的必然选择。设计环境税要遵照“污染者付费”的基本原则。 |
| doi_str_mv | 10.3969/j.issn.1003-7217.2008.02.016 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1003-7217 |
| ispartof | Cai jing li lun yu shi jian, 2008-04, Vol.29 (2), p.76-81 |
| issn | 1003-7217 |
| language | chi |
| recordid | cdi_wanfang_journals_cjllysj200802016 |
| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| subjects | 排污费 环保税制体系 环境税 |
| title | 环境税与环保税制体系的调整 |
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