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本文在论述环境税的含义、类型的基础上,归纳分析了主要OECD国家和部分其他国家环境税征收现状,并总结了环境税发展的基本特点与趋势。
On the basis of discussing the meaning and type of environmental tax, this paper summarizes the current situation of environmental tax collection in major OECD countries and some other countries, and summarizes the basic features and trends of environmental tax development.