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我国环境政策的困境分析与改革趋势
引用本文:姜凤杰.我国环境政策的困境分析与改革趋势[J].科技成果管理与研究,2009(4):27-29.
作者姓名:姜凤杰
作者单位:广西民族大学,广西,南宁,530006
基金项目:广西民族大学研究生教育创新计划 
摘    要:环境问题已经成为当今世界面临的共同问题,制约着经济社会发展、威胁着人类的生存,许多国家纷纷采取各种手段治理环境污染。其中,环境税作为环境保护手段之一已被越来越多的国家所采用。虽然我国已经在税收政策中涉及到几个方面的环境税收政策,但我国现有的环境税收政策暴露出的种种弊端说明目前的环境税收政策没有很好地,有效地发挥环保作用。这就要求政府相关部门尽快改革原有的环境税收制度.制定新的符合国情的环境税收政策以促进环保事业的发展。

关 键 词:环境政策  困境分析  改革趋势

The Analysis and Reform Tendency of Environmental Policy in China
JIANG Feng-jie.The Analysis and Reform Tendency of Environmental Policy in China[J].Management and Research on Scientific & Technological Achievements,2009(4):27-29.
Authors:JIANG Feng-jie
Institution:JIANG Feng-jie (Guangxi University for Nationalities, Nanning 530006, China)
Abstract:Environmental issues has become a common problem of the world today, restricting the economic as well as social development and threatening the survival of mankind. Many countries have adopted various means of controlling environmental pollution. Among them, the environmental tax has been adopted as an environment protection procedure by an increasing number of countries. Although Chinese tax policy has involve some environmental tax policy, their drawbacks show that the policies have not played a good and efficient role in environment protection. This requires relevant administration to re- form original environmental tax system and formulate proper Environmental tax policies to promote the development of environment protection of our country.
Keywords:environmental policy  analysis plight  reform tendency
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