摘要
在我国经济发展已经进入大规模结构调整的关键时期,环境污染、资源浪费已成为制约经济可持续发展的重要因素。税收作为政府用以调节社会经济活动的一种重要工具和手段,在保护环境方面发挥着越来越重要的作用。建立完善的环境税收体系,对坚持走可持续发展道路,加快推进经济增长方式转变,保证社会经济的良性运行,都具有十分重要的意义。
In our country,environmental pollution and resource waste have become one of the important factor to restricting the sustainable development of economy.Tax which is an important tool for government to adjust social activity plays an important role in protecting environment.It is of significance for us to follow the road of sustainable development,speed up to promote the increasing mode of economy to establish the perfect system of environmental tax.
出处
《吉林工程技术师范学院学报》
2007年第10期4-7,共4页
Journal of Jilin Engineering Normal University
关键词
可持续发展
资源
环境
环境税收
税收体系
sustainable development
resource
environment
environmental tax
tax system
