环境质量资本税的征收与可持续发展

Imposing Environmental Quality Capital Tax and Sustainable Development

论述了社会进程中人类活动导致环境质量逐渐存在差异,其中相对优质的环境便具有了稀缺资源的性质,即“环境质量资源”。阐述了环境质量资源是重要的自然资本,指出环境质量资源稀缺是现代社会的基本特征,且这种稀缺不以现代人的意志为转移。着重论述了征收环境质量资本税对国家实施可持续发展的重大意义。

There have been differences in the environmental quality from place to place caused by human activities in the course of social development. It has resulted that the relatively excellent environmental quality becomes a kind of scarce resources, or so-called ＂environmental quality resources＂. It was expounded that the environmental quality resources were of important natural capital and their scarcity was a basic characteristic of modern times. The significance of imposing an environmental quality capital tax for sustainable development was focused.