摘要
环境污染税是对破坏环境和污染环境的行为征税,提高以上应税行为的成本,达到限制污染、保护环境的目的。
Environment pollution tax is to levy on destroying and polluting environment, and improve its cost in order to limit pollution and protect environment.
出处
《焦作大学学报》
2004年第4期70-71,共2页
Journal of Jiaozuo University
关键词
环境污染税
限制污染
保护环境
environmental pollution tax
limit pollution
protect environment
