OECD税制绿色化与我国之借鉴

Greening tax system in OECD and transplanting in China

OECD成员国在实现税制绿色化方面采取的值得我国借鉴的措施有 :取消或修正现行扭曲性的补贴和税收条款 ,调整现行税制 ,开征新的环境税。基于对我国现实国情的考虑 ,将实现税制绿色化的重点放在开征新的环境税 -环境污染税和某些资源税上 ,并以改革现行税制与逐步消除对环境不利的补贴政策辅助之。

Greening tax system is the need of the sustainable development. The measures which are carried out in greening tax system in OECD are worthy of transplanting. At the same time, we must consider our practical situation. We must put the importance in establishing the new greening tax, reforming existing tax system and eliminating subsidizes which is unfavorable to the environment.