Analysis on Environmental Impact Tax Policies of China
This paper retrieves environmental impacting provisions in the existing tax system, and classifies them according to the resources flowing order, changes in environmental statistical data, and analysis of the related revenue structure. The overall level of environmental impacting taxes is still very low; meanwhile, prophase and terminal taxes, which is strongly related to environment, takes a low proportion. The indirect-tax of metaphase process also covers a narrow range and is not capable of adjusting asset holding way which eventually influences its ecological effect. The existing system lacks of tax medium policies and positive environmental incentive measures. Although there is environmental impact, the current items are far from being a system with a complete structure and obvious direction which reduces the ecological effect for environmental protection. In the end, the article proposes a infusion model as the corresponding recommendations for improvement.
Environmental Impact Tax Resources Flowing Cycle Tax Revenue Structure Infusion Model
Wang Shiguo
School of Management, Henan University of Science and Technology, Luoyang, PR China 471003;School of Business, Tianjin University of Finance and Economics, Tianjin, PR China, 300222
国际会议
郑州
英文
2008-09-20（万方平台首次上网日期，不代表论文的发表时间）