环境税，也称生态税、绿色税，是二十世纪末国际税收学界才兴起的概念。 是指国家为了调节环境污染行为、筹集环境保护资金、实现特定的资源与环境保护而对有环境污染行为的单位和个人依法征收的一种特定税。 它是利用税收杠杆促进生态环境优化的一种有效方式。
森林生态环境维护税 Forest ecological and environmental maintenance taxation
Then the theory of environmental taxes and the measures OECD countries take in their environmental tax reform are introduced. This paper focuses on our country’s environmental tax reform.
在简单介绍生态税的基本理论并总结OECD国家在生态税改革方面的措施之后，本文着重分析了我国的生态税改革。
参考来源 - 关于建立我国生态税的探讨By contrasting ecological taxation with the others ways the paper concludes that ecological taxation is an efficient instrument to protect the environment by correcting market failure.
并通过征税和其他治污手段的比较,得出征收生态税纠正市场失灵是一种保护环境的有效手段。
参考来源 - 我国生态税收体系探讨By contrasting ecological taxation with the others ways the paper concludes that ecological taxation is an efficient instrument to protect the environment by correcting market failure.
并通过征税和其他治污手段的比较,得出征收生态税纠正市场失灵是一种保护环境的有效手段。
参考来源 - 我国生态税收体系探讨·2,447,543篇论文数据，部分数据来源于NoteExpress
面对我国日趋严重的生态环境问题，环境税的开征逐渐被提上议事日程，同时，环境税的税权划分问题也日益受到关注。
Facing increasingly serious ecological and environmental problems in China, the introduction of the environmental tax is on the agenda as well as the division of the environmental tax power.
对为保护生态环境，退耕还生态林、草的特产品收入，在10年内免征农业特产税。
For farm products produced in the process of environmental protection and returning farmlands to forests and grasslands, they will enjoy a 10-year suspension from income tax.
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