论我国环境税收制度的构建

Research on the Establishment of Environmental Tax System in China

税收是政府实施环境保护的必要经济性措施。构建一套适合我国国情的、科学而完整的环境税收制度，已刻不容缓。我国环境税收制度构建的基本思路：一是及时开征保护环境的专门性税种，即环境保护税，它构成环境税收制度的主要内容。二是在其它一般性税种中为保护环境而采取各种税收调节措施，它作为辅助性内容而存在。

Tax is an essential economic measure for the government to carry out environment protection. It is urgent to constitute a scientific and integrated environmental tax system which fits our national conditions. The basic train of thought for our environmental tax system are: first, a special tax for protecting environment should be levied in time, which contains a main content of the environmental tax system, Second, various tax adjustment measures should be taken to protect environment in the other average taxes, which is taken as an auxiliary content of the environmental tax system.