【摘要】 阐述了环境保护税的理论基础,分析了发达国家的经验,论述了我国开征环境保护税的可行性并提出了相关建议。更多还原

【Abstract】 This paper expounds the theoretical foundation of environment protec tion tax, analyses the experiences of developed countries, discusses the feasibi lity of levying environment protection tax in China, and advances some correspon ding countermeasures.更多还原