search query: @indexterm taxation / total: 1872
reference: 624 / 1872
| Author: | Li, Wenhao Lu, Xianguang |
| Title: | Possibilities of collecting tax for environmental protection (original in Chinese) |
| Journal: | Theory and Practice of Finance and Economics (c)
1998 : 5, p.57-59 |
| Index terms: | ENVIRONMENTAL PROTECTION TAXATION |
| Language: | chn |
| Abstract: | Theoretical research on the launching of environmental protection tax has been put on the work schedule. Besides foreign experiences, collecting tax for environmental protection has its policy basis. It is formulated in central government's document that "governments at various levels should make better use of economic approaches to attain the goal of environmental protection. In the light of the princile of compensable utilization of resources, collecting compensation for resource utilization is to be carried out gradually and the research on environmental protection tax is to be developed". We should use other countries' experience for reference and bring about environmental protection tax which is fit for Chinese situation. |
SCIMA