国外绿色税制建设及对我国的启示

Foreign Green Tax System and Its Inspiration to China

环境污染、生态危机、资源危机等一系列环境问题,对人类的生存与发展已构成严重威胁,为此,世界各国正在努力寻求解决的良策。税收作为调控经济的重要手段,在生态环境保护领域的功能与作用逐步为人们所认识。介绍了国外绿色税收的主要种类、绿色税收优惠政策,提出了借鉴国外经验推动我国实施绿色税制的建议。

Nowadays, global human survival and development are facing stern challenge of the serious ecological environment problem, such as environmental pollution, ecological crisis, resource crisis and so on. Various countries have taken certain environmental protective actions to solve this problem. As the main lever of regulation and control, tax＇s function in the field of environmental protection has already been paid attention progressively. The paper, first introduces main sorts of foreign green tax and preferential policy of it. And it holds that China should establish its own green tax system by means of related foreign experiences.