论对完善我国环境税收制度的思考(国外英文资料).docVIP

论对完善我国环境税收制度的思考(国外英文资料) The paper is to improve the thinking of the environmental taxation system in our country The discussion of the reform of the environmental tax system in our country is an important one The content and significance of environmental taxation (1) the basic contents of environmental taxation As the theory of sustainable development is recognized by the international community, the issue of environmental protection is taken seriously by national governments. Taxation, as an important instrument and means of government to regulate social and economic life, plays an increasingly important role in protecting the environment. Due to some economic developed countries in the process of economic development was plagued with environmental problems, the first attempt to use tax is to the environmental protection, and received good results. In view of the developed countries in the process of economic development has made the experience and lessons, experts suggest developing countries of the world bank to the destruction of the environment, the environment tax. In fact, many developing countries have begun to make environmental protection an important policy target for their tax reform. A new tax category aimed at correcting market failures and protecting the environment - tax revenues are quietly emerging. Due to differences in national conditions and tax policy, the environment, the specific contents of the closed system is not the same, but the basic usually consists of two parts: one is the protection ring for the purpose, in view of the pollution and damage the environment specific slapping special taxes, generally referred to as environmental protection, it is the main content of environmental tax system. For example, fuel use taxes, waste treatment taxes and surface water pollution in the Netherlands; German mineral oil and car taxes; Austrias standard oil consumption tax; Part of the oecds carbon tax and noise taxes. What is the tax adjustment meas