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在美国,由于其立法的复杂性和各州环境问题的差异,除了少量环境税收外,联邦一级的环境税收机制尚未建立,但州一级政府在本州内相继出台一些环境税收政策,并有越来越多地使用环境税收促进经济发展和环境保护的趋势。根据1995年的一次全国性统计,各州已颁布了各种环境税收250多条。本文简要介绍美国新英格兰地区各州及纽约州的环境税收情况,期望读者由此能对美国的州级环境税收(包括环境收费)情况有一个较为具体的了解。
In the United States, due to the complexity of its legislation and the differences in state environmental issues, environmental taxes have not been established at the federal level except for a small amount of environmental taxes. However, state-level governments have successively introduced some environmental taxation policies in this state and the more The more we use environmental taxes to promote economic development and environmental protection trends. According to a 1995 national statistics, the state has enacted more than 250 environmental taxes. This article gives an overview of the environmental taxes in the states of New England and New York in the United States. We hope readers will have a more concrete idea of the state taxes on the state environment (including environmental fees) in the United States.