排污税手段 means of pollution tax
It gradually emerges on 1950's. This article embarks from the taxation theory, elaborates second-best taxation theory’s principle, researches second-best environmental taxation about our automobile effluent tax.
本文首先从税收理论出发,详细阐述了次优课税的作用机制,在此基础上对我国的汽车排污税问题进行了研究。
参考来源 - 基于次优理论的排污税研究The pollution tax is important one of the indirect economical interventions. The pollution taxation is more standard and rational than the current pollution charge.
排污税是重要的间接经济干预手段，它比现行的排污收费制度更理性、更规范、更符合宏观调控的目的，由排污收费制度向排污税法律制度的转变既是制度变迁的理性选择，又是摆脱排污收费制度现实困境的出路。
参考来源 - 排污税法律制度分析·2,447,543篇论文数据，部分数据来源于NoteExpress
第二部分对排污税的课税要素进行了系统论证。
The second part provides a systematic demonstration of the taxation elements of pollution tax.
根据各税目的特点，进一步对其课税要素的独特之处进行设计，希望能对排污税的开征做出自己的贡献。
Then, based on the characteristics of each tax item, the author makes further researches. with the hope that his study might contribute a little to the levying of pollution tax in China.
微观层面，文章对环境保护具体经济制度，包括环境税、排污权交易、押金退款等进行了全面分析，并对上述制度在我国的实践提出了设想。
Microcosmically, it is fully discussed about the concrete measures such as environmental tax and trade of emission permit and the practice of them in our country.
应用推荐