构建中国“绿色税收”体系

On the System of China's "Green Taxation

面对我国生态环境不断恶化的严峻形势,借鉴国外成功经验,构建中国"绿色税收"体系,是改善我国生态环境质量、保护资源、促进可持续发展的必然选择。构建"绿色税收"体系应从以下几个方面着手:完善现有的资源税;开征环境保护税;健全税收优惠政策;在其他税种中设置税目。

Setting up China's'Green Taxation'is a certain choice to better our ecological environmental quality,protect our natural resources and improve the sustained development by using the foreign successful experiences as a reference when we are encountering the worse ecological environment.This system should be started with the following aspects:perfecting the current resource tax;levying environmental protective tax,amplifying tax preference policies and adding some tax items in the tax category.