本文主要研究了我国环境税收法律制度的构建。
This paper studies the Construction of Environmental Tax Legal System in China.
因此在我国构建比较完善的环境税收法律制度不仅有其必要性，而且也具有可行性。
Therefore sets up the perfect environment revenue from tax law system to not only have its necessity, but also have the possibility in the our country.
我国排污收费制度和资源税制度的缺陷，使得我国构建环境税收法律制度的形势更为紧迫。
The defects in the system of charges for disposing pollutants as well as that of resources tax in China make it an urgent need to establish environmental taxation system.
应用推荐