国外绿色税收制度及其特点(国外英文资料).docVIP

国外绿色税收制度及其特点(国外英文资料) Foreign green taxation system and its characteristics The foreign green tax system and its characteristics are 2008-12-20-15:15:34 Green taxes, also known as environmental taxes, are taxes levied on the protection of the environment, rational development of resources, the promotion of clean production, and the realization of green consumption. Since the 1970s, there has been a boom in green tax reform in western developed countries. This paper introduces the typical situation of the United States, Netherlands and Sweden in the green tax system, and analyzes the characteristics of the green tax system. The characteristics of green taxes abroad With energy taxes as the main body, tax categories are diversified. Rich countries green taxes are mostly energy taxes and tax diversification. In the Netherlands, for example, there are more than a dozen such things as fuel taxes, water pollution taxes, soil protection taxes and oil product taxes. In general, the developed countries of the green tax according to different pollutants in general can be divided into five categories: gas tax, duties on water pollution, noise, solid waste tax, garbage tax. The tax will be levied gradually from the tax on income to the harmful behavior of the environment. Represented by Denmark, Sweden and other Nordic countries, these countries through the whole structure of the tax adjustment, the environment tax revenue from tax on income tax gradually transferred to environmentally harmful behaviors, namely between the labor and natural resources and pollution tax redistribution, will gradually from the wage income mainly tax to have side effects to the environment of consumption and production. Tax means to coordinate and coordinate with other means to achieve sustainable economic development and harmony between people and the environment. The main reason for this remarkable success is the establishment of a perfect environmental economic policy system. At the same time of