国外的生态税收政策与我国生态税制建设构想

Foreign Ecological Taxation Policy and Thinking for Construction of Ecological Taxation System in Our Country

20世纪90年代以来,一些发达国家为了解决环境问题,纷纷展开生态税收改革,建立起了比较完善的生态税制,使税收在环境保护中发挥了巨大作用。我国应借鉴其先进经验,建立并完善我国的生态税制,以实现经济的可持续发展。

Since 90＇ of century 20, in order to resolve their environmental problems, some developed countries reformed ecological taxtation system and set up complete ecological taxation system, that becomes an important manner in these countries to protect the environment. We shall drown their experience, set up and complete the ecological taxation system in our country to develoo the economy continuously.