我国开征环境保护税的基本构思

The Basic Concepion of Our Country Levying Taxes of Environment Protection

生态环境的日益恶化已严重制约我国经济的发展,运用税收手段保护环境、治理污染在我国已有20余年的历史,但现行税制中有关保护环境的税种不够完善,缺乏针对性。应借鉴发达国家环保税制的成功经验,设计我国环保税的基本框架,完善税制,充分发挥税收的宏观调控作用。

Increasingly worsening of ecology environment has restricted economy development of our country seriously,useing means of taxes revenue protect environment and harness pollution,this has been more than 20years history in our country,but the catgories of taxes concerning protecting environment in present tax system is imperfectible,short of aiming at,use the successful experience of tax system of environment protection of advanced country,design the basic frame work of environment protection tax in our country,perfect tax system,bring the macroscopic adjustment and control role into full play.