对我国环境税制设计的若干思考

Consideration of China's Proposal for Environmental Tax System

随着我国全面进入工业化的经济高速发展阶段,资源"瓶颈"和环境压力不断加大,可持续发展问题日益突出。税收作为宏观调控的基本手段,应在资源节约型、环境友好型社会的建设中发挥重要作用。文章从我国国情出发,客观地分析了我国现行环境税费存在的问题,适时提出了环境税制及其配套措施的设计方案。

Recently, as China＇s full access to industrialization rapid economic development stage, the bottleneck of resources and increasing environmental pressures are more giant and the problems result from the course of sustainable development are becoming increasingly prominent. Taxes as the most basic means of macro-control should play an important role in building resource-saving and environment-friendly society. From China＇s national conditions, this article objective analyze the problems of current environmental taxes and fees, in due course offers proposal and coordinated set of measures for environmental tax system.