【摘要】 从可持续发展理论出发,认为环境税是在实施可持续发展战略中的一种重要的环境经济手段。通过分析OECD(OrganizationforEconomicCooporationandDevelopment)国家、发展中国家以及我国的环境税应用情况,指出我国现行的环境税体系还存在一些不足,并提出了建设性意见。更多还原

【Abstract】 Environment taxation is a very important economic method to carry out the stratagem of sustainable development. The article analyzes the application of environment taxation in OECD countries, developing countries and China. Aiming at the shortage of the current environment taxation in China, it offers some constructive advices.更多还原