生态环境对税收的影响及其对策研究

Effect of Environment Pollution on Taxes and Countermeasures

合理的税收政策对于保护环境、促进社会经济可持续发展,即实现税收、环境、经济“三位一体”的和谐统一发展产业有重要影响。然严峻的现实无时不在提醒我们,忽视环境保护而盲目地追逐GDP和税收收入的增长,无疑是一种自欺欺人的表现,是一种以牺牲人类与自然协调发展为代价的不良后果。通过分析环境破坏对税收的影响,提出应提升税收政策的灵活应变性。

Reasonable tax policies should contribute to protecting the environment,promoting sustainable development of the society and economy and thus achieve a harmony among tax,environment and economy.However,hard reality keeps reminding human beings that blind pursuit of GDP and tax growth at the cost of the environment is undoubledly a kind of self-deception,resulting in the sacrifice of the harmony between human and nature.The paper analyzes the negative effect that environment pollution has on tax and explains the necessity to improve the flexibility of tax policies.