可持续发展视角下的资源税研究

Research onResource Tax Based on the Perspective of Sustainable Development

随着日益严重的生态环境污染和不可再生能源的短缺,我国面临着发展与环保相冲突的严峻局面,因此必须增强环境和资源危机意识,树立绿色发展、低碳发展、可持续发展的理念,以节能减排为核心,健全资源开发与约束机制,构建完善的人与自然和谐发展、资源可循环可持续发展的生态环境。而依据政府以及相关学者的不断探究和实践,实行资源税是对目前资源利用困境的最有效改善措施。简要分析了基于可持续发展视角下的资源税改革状况。

mAlong with the increasingly serious environmental pollution and non renewable energy shortage, our country faced with the grim situation of development and environmental protection conflicts. Therefore, it is necessary to strengthen the environment and resource crisis consciousness, establish the development of green, low- carbon development, sustainable development concept. To make energy - saving emission reduction as the core, sound resource development and constraint mechanism, and build perfect harmonious development between man and nature, resources can be recycled for sustainable development of the ecological environment. According to the government and the relevant scholars continue to explore and practice, the implementation of resource tax is the most effective measures to improve the current situation of resource utilization. This thesis gives a brief analysis of the status of resource tax reform based on the perspective of sustainable development.