我国的生态税税率区间的实证的研究.pdf

Abstract THE EMPIRICAL STUDY AT THE COMPREHENSIVE TAX RATE SECTION OF CHINESE ABSTRACT The Chinese economy has taken place world-shaking change with the 30 years of Chinese Reform and Opening-up . However, the high energy consumption and high pollution economic development model, resulting in the problem of ecological energy is increasingly acute”. As we know, abundant resources is the guarantee for economic development and pleasant ecological environment is the basis of survival for humans. The characteristic of current ecological resources protection policy in China is public administration.The special ecological taxation system has not yet been establish. The severe lack of funds problem of the ecological environment protection management, lead to collecting ecologic tax be imperative.Rate is the socle of redistribution of government revenue that reflects the distribution of benefits between the taxpayer and the government.Rate can impact on government revenue and the tax burden of taxpayers directly.As we know, rate is the key to the tax system. We probe into the design of ecological tax model range,from the factors as tax burden, employment, tax costs, tax benefits, cost internalization and regional ecological imbalance ,and so on. The impact of tax burden presents reverse relationship on