建立与完善我国“绿色税收”的体系设计

The System Designing to Perfect Green Taxation

进入2l世纪,经济与社会的可持续发展成为全球普遍追求的战略目标。中国在经济增长的同时面临着资源与环境的严峻挑战。税收作为筹集财政收入的主要形式和国家宏观调控的重要经济手段,应当在可持续发展战略的实施中发挥其应有的作用。本文重点对我国环境保护中运用税收政策时存在的问题进行剖析,旨在建立以环境保护为目标的“绿色税收”体系。

Since the 2 1st century, the sustainable development on economy and society become the widespread strategic target that the world pursue. Along with the increasing in the economy, China faces the rig6rous challenge between the resources and environment. The taxation, the main form of raising the revenue and the major means to adjust the macroscopic situation, should play the important part in the strategy Of sustainable development. This text analyzes the problems Of the current tax policy in detail, in order to establish the Green taxation system for the environmental protection.