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新型环境保护税的开征势在必行。本文旨在探讨完善环保税制度建设,加大环保税调控力度,校正环境污染的外部性。因此,本文选取2002-2012年的相关数据,运用Eviews7.2对我国目前环保税的效应进行实证分析,并通过问卷调查方式,分析其存在的问题和影响因素。在此基础上,提出建立与完善我国环保税制度的相关对策建议。
The new environmental protection tax levy imperative. The purpose of this paper is to explore how to improve the system of environmental tax, increase the regulation of environmental taxes and correct the externalities of environmental pollution. Therefore, this paper selects the relevant data from 2002 to 2012, uses Eviews7.2 empirical analysis of the effect of the current environmental tax in our country, and through questionnaire survey, analyzes the existing problems and influencing factors. On this basis, we put forward some countermeasures and suggestions on establishing and perfecting the environmental protection tax system in our country.