环境保护税收政策的国际实践及借鉴

International Practice and Reference to the Tax Policy on Environmental Protection

目前世界各国都力求遵循可持续发展的基本思想,实现人与自然、环境的和谐统一,其中环境保护问题是各国面临的共同难题。从上世纪70年代起,西方发达国家采用税收政策保护环境,已取得了明显的效果。学习西方发达国家环境保护税收政策的实践经验,对其在税种的开征、税收收入的使用、税收征管等方面进行研究、总结,对于我国采用税收手段保护环境,注重经济增长质量的提高具有借鉴意义。

At present, all the countries around the world make their every effort to follow the basic idea of sustainable development for the realization of harmonious unification of nature, environment and human beings with the common problem of environmental protection faced up. From 1970s, tax policy is adopted by western devel- oped countries for protecting environment with obvious effects. It will offer the reference meaning for the adoption of environmental protection taxation system and quality improvement of economic growth of our country to learn the practice experience of environmental protection tax policy from western developed countries with research and conclusion on taxation of tax types, use of tax revenue, tax collection and administration and etc.