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环境税目前在国际上尚无统一定义。《国际税收词汇》(第二版)中解释为对投资于防治污染和环境保护的纳税人的税收减免,或对污染企业或者污染物征收的税。OECD(经合组织)国家给出的定义是政府征收的具有强制性、无偿性,以具有一定环境影响的活动为征收对象的税,包括排污税、产品税、税收差别、用户费、税收减免等。
There is no uniform definition of environmental taxes in the world. International Tax Glossary (Second Edition) is interpreted as a tax deduction on taxpayers investing in the prevention and control of pollution and the environment, or taxes levied on polluting businesses or pollutants. OECD (OECD) countries are defined as the tax levied by the government on the mandatory, unpaid, and certain environmental impacts of the activities, including the sewage tax, product tax, tax differences, user fees, tax relief Wait.