【摘要】 从西方各国的实践及可供我国借鉴的措施等诸方面对环境税的设立及完善加以探讨 ,就建立环境税逐步完善费改税、公平税负及建立完善的彼此协调的环境税费体系进行了思考 ,并提出了一些建议更多还原

【Abstract】 From the practice and the measures suitable for our reference etc. of Western countries, the establishment of environmental tax modifying gradually the change of environmental fees to tax are discussed, fair tax burden and establishing perfect and coordinate environmental tax fee system are considered and some proposals are presented.更多还原