我国环境税立法的经济学分析

随着我国在世界经济一体化格局中的地位不断的提高，如何合理利用资源、保护环境成为我国在发展经济过程中急需解决的问题。本文认为，环境税在我国的开征已经具备一定的条件，应该成为我国今后一个时期税收制度完善的重要方面，并在适当的时候出台环境税法，使我国的环境保护工作进入一个有法可依的时代。

The Economic Analysis Of Our Country's Enviornmental Tax Lawmaking

In recent years,china's environmental protection mechanism have achieved progress.But now there is still no a relevant tax law in the environmental protection of China,which is a very not perfect part in my tax system.Most cuntries in the world do their best efferts in the environmental protection,including setting up tax laws to constraint the behavior of the enterprise's production,and in this way to improved the environment level of these countries,with the rising of status in the economic integration,Ho...