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huan jing shui de she li ji qi mian lin de wen ti
Author(s): 
Pages: 16-17
Year: Issue:  3
Journal: Chinese Enterprise Accounting of Villages and towns

Keyword:  环境税土地使用费环境容量资源环境资源环境污染自然资源保护环境生态环境;
Abstract: 一、征收环境税的意义环境税是按其对环境资源的开发、利用强度和对环境的污染破坏程度,对一切开发、利用环境资源(包括自然资源、环境容量资源)的单位和个人,进行征收或减免的一种税收,主要包括对环境污染和破坏较严重的产品征的消费税、资源税、污染税和准环境税,如保护环境排污费、补偿费(生态环境补偿费、育林费)开发使用费(水资源费、土地使用费)等。征收环境税的意义如下:
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