关于建立与完善我国绿色税收制度的若干构想

Several imagination on establishing and improving the green taxation system of our country

随着我国环境问题的日益突出,以环境保护为目标的绿色税收理论在我国应运而生。绿色税收作为政府宏观调控的主要手段之一,对我国环境保护具有十分重要的意义。本文拟就如何在我国现行税制基础上建立与完善我国绿色税收制度这一问题作一初步探讨。

Along with the environmental problem getting obvious in our country, green taxation theory aiming to environmental protection emerged. Green taxation, as one of the principal means of government＇ s macro-regulation, is also very important for our country＇ s environmental protection. This thesis is about that how to set up a complete green taxation system based on the present taxation system in our country.