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本文探讨了环境税收对实现环境政策的有效性、环境税收在实施过程用的效应以及完善我国环境税收政策建议三个问题,以期提高在环境税方面的一些认识。
This article explores the effectiveness of environmental taxes in implementing environmental policies, the effects of environmental taxes in the implementation process, and the suggestions on how to improve our environmental tax policies in order to raise some awareness of environmental taxes.