西部大开发中环境保护税收制度浅探

Study on Tax System of Environment Protection in the Development to the West of China

环境保护作为西部大开发可持续发展的重要课题,越来越多地引起人们的普遍关注。本文从税收在环境保护中的作用出发,在对我国税收政策中有关环境保护方面的现状和问题分析基础上,提出加强我国环境保护税收制度建设的"税种造血"和"税收净化"两点建议,即设立专门的环境税和现有税收制度环保功能的完善。

As the main problem confronting the persistent development to the west of china, people pay more attention to the environment protection. Environment pollution in economic development is actually a kind of market failure caused by negative externality. Tax policy , which is an important measure of government macroscopic conduct, is also an important measure of environment protection. However, the present tax system of China lacks the function of environment protection, in order to effectively solve the key problem, we must establish a new tax system on environment protection and perfect related tax policy.