The dissertation studies on the improvement of environmental taxation system in China.
本论文研究的是中国环境税制的完善。
This essay makes a comprehensive study on environmental taxation in terms of theory and practice.
本文对有关环境税收的理论与实践问题进行了综合研究。
More and more national practice indicates that: the environmental taxation is the effective method to solve this question.
越来越多国家的实践表明：环境税是解决这一问题的有效手段。
The present world faces many environmental problems, people spare no efforts to solve them , while the environmental taxation system is one of the most effective means.
当今世界面临诸多的环境问题，人们想尽一切办法解决环境问题，在众多措施中，环境税不失为一有效手段。
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。
The thesis focuses on the taxation policy in the period of economy transfer in China: environmental tax's theoretical basis and its possible practical operation.
本文的研究对象是我国经济转轨时期的税收问题——环境税收的理论和政策。
This part mainly includes the principle abided by our country to construct environmental protection taxation policies, the current policy choice and the long-term object.
主要包括建立我国环保税制所应遵循的原则和近期政策取向和远期目标。
This part mainly includes the principle abided by our country to construct environmental protection taxation policies, the current policy choice and the long-term object.
主要包括建立我国环保税制所应遵循的原则和近期政策取向和远期目标。
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