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一、ＯＥＣＤ成员国在环境保护方面采取的税收政策及具体做法从９０年代初期开始，为了保护自然环境，实现可持续发展，经济合作与发展组织（简称ＯＥＣＤ）成员国已经陆续采取了各种措施来实现税制绿色化。所谓税制绿色化（ＧｒｅｅｎｉｎｇＴａｘＳｙｓｔｅｍ），是指通...
I. Tax Policies and Practices OECD Member States Take for Environmental Protection Since the early 1990s, various measures have been taken by member countries of the Organization for Economic Co-operation and Development (OECD) in order to protect the natural environment and achieve sustainable development. To achieve green tax system. The so-called green tax system (GreeningTaxSystem), refers to pass ...