摘要
本文认为构建一整套绿色税制是我国未来税制改革的趋势,并对我国现行税制中的资源税、消费税、燃油消费税、关税等税种的绿色化改革提出了建议,对环保税这一新税种的开征提出了基本构想。
This paper deems that construction of a set of green taxation is a path China shall take for future tax reform, and proposes some suggestions on ＇greening＇ such taxes as the resource tax, the consumption tax, the fuel consumption tax and the customs duty levied under current tax systems, while coming up with a fundamental idea to start to levy a new tax the environmental tax.
出处
《涉外税务》
CSSCI
北大核心
2009年第7期28-31,共4页
International Taxation In China
关键词
绿色税制
消费税
资源税
环保税
燃油消费税
Green tax Consumption tax Resource tax Environmental tax Fuel consumption tax
