论我国环境税收体系的构建

随着我国经济的快速增长,环境问题日趋严重,已成为制约我国可持续发展的重要因素之一。经济手段在环境保护中的应用取得了空前的发展,税收是政府实施环境保护的必要经济性措施。因此,构建一套适合我国国情、科学而完整的环境税收制度,已刻不容缓。通过借鉴国外环境税制实践经验和评析我国与环境相关的税费政策,最终提出构建适应我国国情的环境税制的设想。

As china＇s economic growth and environmen tal problems are increasingly severe restrictions in our country has become an important factor in sustainable development of environmental protection.economic means in the application of the unprecedented development and implementation of environmental protection tax is the government of the economy.therefore,necessary measures to build up a set of conditions for our environment,science and perfect tax system,it＇s time.by this tax environment in our experience and the subcommission with the related tax policy.