浅议欧盟国家环境税制

来源 :税务研究 | 被引量 : 0次 | 上传用户:redkind
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近年来,环境污染和破坏问题已愈来愈成为我国经济发展中不可忽视的问题。我国现行的环境保护政策措施主要以行政管理手段为主,虽然也采用了一些必要的经济手段如环境保护收费、环保投资、综合利用税收优惠政策等,但力度和系统性远远不够,不足 In recent years, the issue of environmental pollution and destruction has increasingly become a problem that can not be ignored in the economic development of our country. The current environmental protection policies and measures in our country are mainly based on administrative means. Although some necessary economic measures such as environmental protection charges, investment in environmental protection and preferential tax policies for comprehensive utilization are adopted, the strength and systematicness are far from adequate and inadequate
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