环境保护税

在此背景下，促使本人产生分析研究环境保护税的兴趣。

In this context , prompting generate interest in the analysis of environmental protection tax .

环境保护税覆盖的征税对象包括那些直接向环境排放污染的公司及事业单位。

The Environmental Protection Tax targets companies and public institutions that discharge pollutants directly into the environment .

我国开征环境保护税的基本构思

The Basic Concepion of Our Country Levying Taxes of Environment Protection

二要采用经济手段促进逆向物流的发展，如由环保部门收取环境保护税；

Second , adopt economic means to promote the development of reverse logistics ;

试论我国建立环境保护税的可行性

Possibility to Establish Environment Protection Tax in China

因此，庄遵循一定原则，加快开征环境保护税。

Therefore , levying tax of environment protection must be accelerated in the light of certain principles .

开征环境保护税或扩大现行资源税课征范围，提高资源税税率；

Starting to levy environmental protection tax or expand the scope of current resource tax and raise current resource tax rate ;

环境保护税是以环境保护为目的，针对污染和生态破坏等行为课征的税种。

Environmental protection tax is based on environmental protection , independent of taxes levied for acts such as pollution and ecological destruction .

只有全社会都参与进来，才能构建起真正的符合可持续发展理念的环境保护税制度。

Only the whole community involved , can we achieve a truly consistent with sustainable development with the concept of environmental tax system .

主要包括研究的国内外背景，本文使用的环境保护税的概念的界定，国内外相关文献综述三部分。

It includes the domestic and international background of the analysis . The article uses the concept of environmental protection tax , domestic and international literature review .

欧盟各国通过建立可持续发展的环境保护税制度，有效的解决了经济发展与环境保护之间的矛盾，这是非常值得我们学习和借鉴的。

EU environmental protection for sustainable development through the establishment of tax system is an effective solution to solve the economic conflict between development and environmental protection .

在继续完善排污收费制度的基础上，逐步将环境保护税进行扩围，最终形成独立的环境保护税。

Continue to improve the sewage system of charges , and gradually expand the environmental protection tax range , sewage charges will eventually change to environmental protection tax .

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。

This paper analyzes the necessity and theory for China to begin to collect environmental protection tax , and appraises the effect of existing measures of environmental protection tax .

因而，合并现在的环保税费，开征统一规范的环境保护税，就成了实现我国全面、协调、可持续发展的必由之路。

So , consolidating all environmental tax and fees and beginning to collect environmental protection tax are becoming the only way for China to realize the all-around , harmonious and sustainable development .

第三章我国开征环境保护税的可行性分析，本章阐述了开征环境保护税的理论基础，分析了开征环境保护税的条件。

Chapter three : the analysis of feasibility of environmental taxes in China . In this chapter , It gathers the basic theory of the start of environmental taxation and analyzed the condition of it .

环境保护税在发达国家是重要的税种之一，是政府进行环境保护的重要宏观调控手段之一，但是我国至今没有真正的环境保护税。

Environmental protection tax is one of the important taxes in the developed world . It is one of the government environmental protection means of macroeconomic control . However , China has no real environmental protection tax .

第四章环境保护税的国际经验，研究了国外主要国家环境保护税收的先进经验，分析了国外环境保护税发展的三个阶段，总结了有代表性国家的先进做法。

Chapter four : international experience of environmental taxes . This chapter has showed us the advanced experience of taxation of foreign countries and analyzed the three phases of international environmental taxation development with summing up the advanced methods of representative countries .

第一章序言，内容主要是分析选题的背景及意义，在综述国内外环境保护税发展现状的基础上，提出论文研究的思路、结构、方法、创新及不足。

It is mainly about the background and significance of analyzing the topics , and then put forward the line of thinking , structure , methods , innovation and deficiencies of thesis research base on the overview of the status of environmental protective taxation development at home and abroad .

为此，必须完善现行的环境保护税收措施，开征环境保护税，以重构我国的环境税收体系，加强对环境的保护，促进经济与环境的协调发展。

Hence , to charge the environmental protection tax is a way to perfect China 's current taxation system and will promote the harmonious development of economy and environment .

为筹集专门解决环境问题的资金，进行专门管理，应开征环境保护税。

In order to raise enough funds for the problem solution and the special administration , tax on the enviromental protection must be collected .

运用生态环境价值论、外部性理论、公共物品理论和可持续发展理论就我国开征环境保护税，建设资源节约型和环境友好型社会为目标的生态文明建设进行阐述。

This paper has discussed the start of environmental taxation of China and building resource-saving and environment-friendly society as the goal of ecological civilization construction by the use of eco-environmental value theory , public goods theory , and sustainable development theory and so on .

在对国内外环境税收法律制度进行比较与借鉴的基础上，提出构建与完善我国环境税收法律制度的具体措施，包括：开征环境保护税；

In carries on the comparison and in the model foundation to the domestic and foreign environment tax revenue law system , proposed constructs with consummates our country environment tax revenue law system the concrete measure , including : Begins levying taxes the environmental protection tax ;