基于可持续发展战略的环境税.docVIP

基于可持续发展战略的环境税： 理论基础、应用现状和发展途径 The Environmental Tax Based on the Sustainable Development Strategy: Theory Foundation, Application Actuality and Developable Paths 万红波 王海凤 （兰州大学管理学院） [摘要]可持续发展战略的提出是缘于环境保护的需要，而控制环境污染、改善生态环境又是实现可持续发展战略的重要前提，因而我国开征环境税已刻不容缓。本文论述了环境税的理论基础、环境税在外国实施现状，又进一步阐述了环境税的发展途径。 Abstract: The sustainable development strategy is put forward due to the need of environment protect, controlling environmental pollution and improving ecological environment is an important premise of the sustainable development. This paper demonstrates the theory foundation of environmental tax, analy