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贵刊2015年第8期刊出的《环境税:污染让企业买单》,是一篇焦点访谈,通过采访权威人士,对环境税的界定、为什么要征收环境税、环境税是否增加油企负担、环境税征用可借鉴国外经验等热点话题进行了解读分析,指出征收环境税的主要目的不是增加财政收入,而是通过税收调节逐步改善环境,其长期收入曲线应是下降的。
The issue of “Environmental Tax: Pollution for Enterprises”, published in Issue 8, 2015, is a focused interview. By interviewing authoritative individuals, why environmental tax should be levied on the definition of environmental tax and whether the environmental tax should increase the burden on oil enterprises, Environmental taxes can be borrowed from foreign experiences and other hot topics such as interpretation analysis, pointed out that the main purpose of collecting environmental taxes is not to increase financial revenue, but through tax adjustments to gradually improve the environment, the long-term income curve should decline.