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随着我国市场经济体制的不断完善和环保水平的提升,开征环境税的条件已渐趋成熟。纳税人对环境税的遵从度如何直接影响到环境税政策效应的发挥,如何形成一种环境税的和谐征纳关系是本文要解决的问题。
With the constant improvement of the market economy system in our country and the improvement of the environmental protection level, the conditions for levying environmental taxes have gradually become mature. How the taxpayers’ compliance with environmental tax directly affects the exertion of the environmental tax policy effect, how to form a harmonious tax relationship of environmental tax is the problem to be solved in this article.