我国构建绿色税制问题探析

Set up Green Taxation System, Realize Sustainable Development

我国环境污染问题日益严重,令人担忧。绿色税制作为政府宏观调控的重要手段,在许多国家的环境保护过程中发挥了重要作用,如法国、美国等均建立了比较完善的绿色税制。目前,我国的税制框架中虽然包含了一些绿色税种,如资源税、消费税等,但在设计、征收与管理过程中仍然存在很多问题,政府和公众还没有充分认识到绿色税制在环境保护中的重要性,因此,树立新的税收观念,建立与完善我国绿色税制势在必行。

The environmental pollution has become a serious problem in our country about which we worry a great deal. Green taxation system as an important policy instrument of government＇s macro-regulation is also very important for our country＇s environmental protection. Such as France, America and many country hove set up perfect green taxation system already. At the moment, the taxation system in our country contain some green taxes, for example, resources tax, consume tax, and so on, but there are many problems in designing, imposing, and management. Government and public not realize the important of green taxation system in environmental pollution. Therefore, It is necessary to establish new tax idea, and set up a complete green taxation system in our country.