论低碳经济下我国资源税的改革

On the Reform of China's Recources Tax in Low-Carbon Economy

低碳经济是未来世界发展的大势所趋,将给能源、环保等新兴产业带来新的机遇。中国未来的发展也无法脱离能源问题,在很大程度上,这也是中国未来发展的的一个前提。文章从发展低碳经济的角度出发,着力探讨了我国资源税制在低碳经济发展中所存在的问题,并借鉴发达国家发展低碳经济在资源税制及相关税制上的做法,对我国资源税制改革提出一些建议,从而促进低碳经济在我国的发展。

Low-carbon economy will be the future trend of the world＇s development.It will bring new opportunities to new energy,environmental protection and other new industries.The future development will not divorce from energy in China and this is also a prerequisite to a large extent.From the perspective of low-carbon economy,the paper discusses the existed problems of the resources tax system for the development of low-carbon economy,learns from the developed countries＇s experiences in recources tax system and other related tax system.Then it gives some suggestions on the recources tax system to promote the development of low-carbon economy in China.