西方工业化国家环境保护的税收对策及其对我国的启示林晓（中南财经大学财税系武汉４３００６４）随着环境问题的突出，西方工业化国家被迫采取行政、法律和经济等各种手段来加强防治环境污染，提高环境质量。在诸对策中，税收杠杆的运用则是一种新思维，尤为引人注目。归... Tax Countermeasures to Environmental Protection in Western Industrialized Countries and Its Enlightenment to China Lin Xiao (Finance and Taxation Department, Zhongnan University of Finance and Economics, Wuhan 430064) With the prominence of environmental issues, western industrialized countries are forced to adopt various means such as administration, law and economy to strengthen their prevention and control Environmental pollution, improve the quality of the environment. Among the countermeasures, the application of tax levying is a new thinking, especially noticeable. Go ...