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| Author: | Gu, Jing |
| Title: | Collecting tax on environmental protection in China (original in Chinese) |
| Journal: | Study of Finance and Economics (c)
1998 : 6, p.38-42 |
| Index terms: | ENVIRONMENTAL PROTECTION TAXATION FISCAL POLICY CHINA |
| Language: | chn |
| Abstract: | With the pollution of ecological environment increasingly serious, various countries in the world have taken measures for environmental protection to improve the quality of environment one after another. The measure of collecting tax on environmental protection, taken by some western advanced countries has proved to be effective. It, however, is a new concept in China. Such a tax should be listed as one of the categories of the state's taxes. The government should tax all the units and individuals that develop and utilize environment resources according to the degree of their development and utilization and the degree of the pollution and damage of environment. |
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