Title: A Study on Perfecting the Legal System of Environmental Tax in China
Abstract: The contradiction between development and environmental protection is currently a bottleneck restricting the sustainable development of each country.For this reason,to impose environmental tax,establish and perfect the legal system of environmental tax is an inevitable choice to improve the environmental treatment actualities in China.Based on the valuable experiences of environmental tax system in western countries and the actual conditions in China,it shall be studied and explored in terms of the following aspects: well coordinating the relationship between environmental taxes and charges,reforming presently-levied relevant tax items,imposing special environmental tax,adopting proper tax payment method,improving the preferential policies on environmental taxation,and so on.
Publication Year: 2010
Publication Date: 2010-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot