建立和完善我国的生态税收体系

The Establishment and Improvement of Ecological Tax System

面对日益恶化的生态环境问题 ,我国有必要建立和完善以环境保护为目标的生态税收体系 ,通过调整完善现行税制中的相关税种、开征专门的环保税、采取环保税收优惠等措施 ,运用税收政策 ,加大对环境污染的治理力度 ,保护生态环境 ,促进可持续发展。本文对建立生态税收的必要性、生态税收的理论基础进行了讨论 。

As we are exposed to the worsening ecotope, we must enforce the establishment and improvement of the ecological tax system for the environment protection. Based on the discussion of the ecological tax necessity and the related theoretical points, this article presents some new ideas and measurements about the establishment and improvement of ecological tax policies--with the adjustment of the various taxes of the present tax system, the government has to levy special tax for environmental protection, and meanwhile it has to adopt some preferential terms for the ecological taxes. With these tax policies we must strengthen the curb of environmental pollution in order to protect the environment and better the governance of the ecological tax system.