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通过对我国2003—2008年准环境税和生态效益之间的初步统计观察,笔者发现我国准环境税总额在逐年增加,就绝对值来看,东部地区>中部地区>西部地区,并且有扩大差距的趋势。在绿色税收构成上,消费税占绝对优势,是我国准环境税的核心。我国生态效益呈逐年下降趋势,东、中、西部地区生态效益的变动趋势都很平缓,并且就绝对值看,西部地区>中部地区>东部地区。对东、西部地区的准环境税增长率与生态效益增长率进行初步统计分析得到,两者之间可能存在负相关的关系。
Through the preliminary statistical observation of the quasi-environmental tax and ecological benefits in China from 2003 to 2008, the author finds that the total amount of quasi-environmental tax in China is increasing year by year. In terms of absolute value, the eastern region, the central region and the western region have widening disparities the trend of. In the green tax structure, consumption tax absolute advantage, is the core of China’s quasi-environmental tax. The ecological benefit of our country shows a declining trend year by year. The trend of ecological benefits in the eastern, central and western regions is very gentle. In terms of absolute value, the western region> the central region> the eastern region. According to the preliminary statistical analysis of the growth rate of the quasi-environmental tax and the growth rate of ecological benefits in the eastern and western regions, there may be a negative correlation between the two.