The establishment of environmental taxex, to control the deterioration of the global environment by the coercive measures of tax, will be good to protect the environment.This paper analyses the legislation of environmental tax of our country, learns the advanced experience of developed countries, and puts forward the legislative proposals of the establishment of environmental taxex of our country.%开征环境税,以税收强制手段控制全球环境的恶化,有利于保护环境.我国并没有建立专门的环境税.本文通过对我国开征环境税的立法现状分析,借鉴发达国家的先进经验,提出我国开征环境税之立法建议.
展开▼
