浅议绿色环境税收

On the Green Environmental Revenue

随着工业化的发展,为解决全球资源短缺、环境污染严重的“环境退化度”问题,实现全球经济“可持续发展”的理论得到广泛认同。世界上不少国家开始利用税收强制手段,控制自然环境退化,实施了对自然资源、生态环境保护的“绿色环境税收”制度。本文从绿色环境税收的产生发展、概念种类、中国绿色环境税收的现状出发,提出了完善中国绿色环境税收的构想。

With the development of world modern industrialization, to avoid lack of global resources and to solve the problem of severe environmental pollution, and to realiza the sustainable development, many countries utilize revenue to control over degeneration of the natural environment and implement a system called 'Green En- vironmental Revenue'. The article introduces the development of green environmental revenue, categories of con- ception and current status of China green environmental revenue. Furthermore, it suggests the idea of perfecting China green environmental revenue. aa