生态环境保护的税收体系构建研究

Study on Tax System Construction of Ecological Environment Protection

生态环境保护法的建立和不断完善,使生态环境保护得到了人们的重视,但生态保护的税收体系较为滞后,针对生态环境保护的税收体系构建做出了以下贡献:对中国生态环境保护税收现状进行分析,以2013年至2016年现行税制生态保护税收数据为依据,发现中国的税收总体呈上升趋势,不过生态环境保护税收占总税收的整体比重却呈逐渐下降的趋势,分析了该情况产生的原因。为生态环境保护的税收体系构建提出对应的建议,以所提建议为依据,为实现真正的生态环境保护提供更加有力的支撑。

The establishment and continuous improvement of the ecological environmental protection law has made the ecological environmental protection get people＇s attention. But the ecological protection tax system is lagging behind,and the following contributions have been made to the construction of the ecological environment protection tax system. The status quo of China＇s ecological environmental protection taxation was analyzed based on the current taxation system ecological protection tax data from2013 to 2016. It is found that China＇s taxation is generally on the rise,but the overall proportion of ecological environmental protection taxation in total tax revenue is gradually decreasing. It puts forward corresponding suggestions for the construction of the ecological environment protection tax system,based on the recommendations,providing more effective support for real ecological environmental protection.