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法国和意大利作为欧盟的重要创始成员国,其环境税措施在欧盟、中央政府和地方政府三个层面发挥了作用,至少有三个方面的特点,值得我们关注和借鉴:欧盟整体对环境保护的重视及其采取的包括税收在内的各种措施,大大促进了欧盟成员国环境税收政策的实施;重视独立型环境税的开征,具体征收方式可以有不同的选择;重视对传统税种的“绿化”。
As an important founding member of the EU, France and Italy play an important role in the EU, central government and local government. There are at least three aspects that deserve our attention and reference: The overall EU’s emphasis on environmental protection And its various measures including taxation have greatly promoted the implementation of environmental tax policies in the member states of the EU. The emphasis on the establishment of an independent type of environmental tax can be given in different ways depending on the mode of tax collection. The “greening” of traditional tax types ".