欧洲绿色税收改革研究

    Study on european green tax reformations

    • 摘要: 随着经济迅速发展,环境污染问题日益受到欧洲发达国家的重视,欧洲国家逐步把绿色税收作为保护自然环境的经济政策,不断进行绿色税收改革,形成了较为完善的绿色税收体系。本文从欧洲绿色税收改革的背景出发,介绍欧洲绿色税收改革的基本情况,以及对我国利用税收手段保护环境和资源的启示。

       

      Abstract: With the rapidly economic development,environmental pollution problems have been focused by European developed countries. European countries have gradually adopted green taxes as economic policy to protect environment,made green tax reformations,and constitued a better perfect green tax system. The article analyzes the background of the European green tax reformations,introduces the basic situations of the European green tax reformations,and provides some enlightenments for China to conserve environment and resources through the tax method.

       

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