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.
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。
This article points out that major problems in the current environmental taxation system, and proposes an establishment and improvement of environmental tax for fee system in China.
本文分析了我国现行环境税费制度的不足主要是“费挤税”等问题，提出通过开征环境税等来加以完善的建议。
Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.
我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
应用推荐