我国开征环境保护税的思考

On China's Taxation in Environmental Protection

随着经济的迅速发展,人们对环境的破坏也日趋严重,如何保护环境成了全人类共同的问题。我国在这方面虽然也有举措,但一直没有环境保护的独立税种,难以达到治理环境污染的良好效果。所以要通过借鉴其他国家的成功经验,建立符合我国国情与经济发展相适应的环境保护税收制度。

With the rapid economic development,human damage to the environment is becoming more serious.Environmental protection becomes a big problem.Our country has already taken relevant measures but there has been no the independent tax law concerning environmental protection,so it is hard to put the pollution and damage of environment under control.So it is necessary to learn from the success- ful experience of other nations to establish legal tax systems to meet the needs