【摘要】 本文从中国环境问题的实际出发 ,通过借鉴西方发达国家在环境税收方面的经验 ,并结合中国的排污收费制度进行分析 ,对环境税征收问题进行初步探讨。更多还原

【Abstract】 This paper is established in the practical complexion of environmental problems of China in order to elementarily discuss the levy of environmental tax with drawing lessons form the experiences of Western and prosperous nations at environmental tax and contacting with the System of Dirty Charge.更多还原