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目前,在我国的税收制度中还没有专门的环境保护税种,主要是通过相关税种进行调节,可以概括为激励型和约束型两大类。激励型环境税收是指通过在增值税和所得税等税种中规定对合理利用资源、保护环境的产品和行为给予减免税、退税等税收优惠。约束型环境税收是指通过在税种中设置税目或专门的税种来对需要限制的产品或行为进行征税,包括消费税、资源税、城镇土地使
At present, there is no special tax on environmental protection in our country’s tax system, which is mainly regulated through the related taxes, which can be summed up as two types of incentive and restriction. Incentive environmental tax refers to tax incentives such as tax reduction and exemption, tax rebates, etc., provided for in tax categories such as value-added tax and income tax on the rational use of resources and the protection of the environment. Restricted environmental taxes refer to the taxation of products or acts that need to be restricted by setting tax items or special taxes in the tax items, including consumption tax, resource tax, urban land