我国可持续发展的环保税收政策选择

The Choice of China's Environmental Protection Tax Policy for Sustainable Development

可持续发展理论已经被世界各国所认同,因此,世界各国陆续制定和调整了以可持续发展为主线的税收政策,构建以生态税制为主要内容的税收新体系。介绍了税收政策对环境保护行为的调节作用以及国内外环保税收政策研究的概况,并分析了建立中国可持续发展的环保税制途径,最后提出应制定一套具有中国特色并与世界接轨的生态税收体系。

Having accepted the theory of sustainable development, each country in the world has formulated and adjusted its tax policy that takes sustainable development as its main concern, thus setting up its new tax system, which takes ecological tax system as its main contents. The paper gives an introduction to the regulatory function of tax policy for environmental protection and to the general situation of the research on the environmental protection tax policy both at home and abroad. Based on the analysis of the w way to set up the environmental protection tax policy for sustainable development in China, the paper asserts that ecological tax system both with Chinese characteristics and in line with international practice should be formulated in China.