【摘要】 本文分析了我国现行环境税费制度的不足主要是“费挤税”等问题,提出通过开征环境税等来加以完善的建议。文章的最后通过对课征环境税与其他环保治污手段进行对比,进一步讨论了我国开征环境税的可行性。更多还原

【Abstract】 This article points out that major problems in the current environmental taxation system,and proposes an establishment and improvement of environmental tax for fee system in China. The article concludes with a comparison between environmental tax for fee system reform and other environmental protection measures and a discussion of the feasibility of implementing environmental taxation.更多还原