关于建立生态补偿机制的税收政策研究

Research on Tax Policy for Establishing Eco-compensation System

我国目前环境污染严重,生态环境日益恶化。加强生态和环境保护已是形势所迫,进行生态补偿是大势所趋,而税收是有效的生态补偿手段。构建生态税收体系是一项系统工程,既要完善现有税种,又需引入新税赋:既要从我国国情出发,又需借鉴外国经验,树立全球意识。

in china,environmental pollution has become more and more serious.The ecological environment gets worse.It is necessary to strengthen the ecosystem protection and establish system.Tax revenue is effective eco-compensation instrument.Along with scientific development view,ecology tax revenue intervention in eco-compensation has remarkable economic efficiency.The proposition of tax system reforms and the accumulation of practical experiences in recent years provided a rare chance to establish ecology tax revenue system.