完善税制的理性思考——开征环境保护税

The rational consideration on the perfection of taxation-environmenatl protection tax should be collected

我国的生态环境遭到严重破坏 ,改善生态环境已成为我国进一步发展所必须重视和解决的问题。为筹集专门解决环境问题的资金 ,进行专门管理 ,应开征环境保护税。

The ecological environment has been greatly damaged in our country.It is necessary to pay great attention to it and solve the problems during the improvement of the ecological environment to propel the development of our country.In order to raise enough funds for the problem solution and the special administration,tax on the enviromental protection must be collected.