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一、生态税的概念生态税有狭义和广义之分。广义上的生态税是指,国家为实现特定的生态环境政策目标、筹集生态环境保护资金、调节纳税人相应行为而征收的有关税收的总称,它是由多个税种所组成的一个税收体系。狭义上的生态税专指环境污染税,即对污染环境的单位和个人根据其污染行为所造成的危害程度而征收的税。可见,从某种程度上可以认为,广义上的生态税的研究内容其实包含狭义的生态税。
First, the concept of eco-tax Eco-tax has a narrow and broad sense. In a broad sense, the “ecological tax” refers to the tax system that the state collects in order to achieve certain ecological and environmental policy goals, raise funds for ecological environment protection and regulate the corresponding behavior of taxpayers. It is a tax system composed of a plurality of taxes. In a narrow sense, the ecological tax refers specifically to the environmental pollution tax, that is, the tax on the degree of harm caused by the pollution caused by the units and individuals polluting the environment. Visible, to some extent, it can be considered that the research content of ecological tax in a broad sense actually contains the special ecological tax.