摘要
在我国经济快速增长的同时,资源的无序开采、低效利用和资源短缺的矛盾越来越突出,已成为制约我国经济发展的"瓶颈"问题,利用经济手段中的税收手段保护资源环境问题已成为各国的共识。但我国现行的环境税收体系各自独立、互不衔接,无法系统地调控环境问题,本文在分析我国环境税收现状的基础上,借鉴国外环境税收的经验,改革现行税制具有环保性质的内容,针对我国的实际情况,构建保护环境和资源的环境税法体系,对可持续发展和两型社会的建设具有特别重要的意义。
At present, with the growth of China’s economic rapidly, disordered and inefficient used the resources, and shortage of resource is becoming more and more outstanding, already become the "bottleneck" problems in restrict our economic development. While, it has become a consensus that use of the tax way in the economic instruments to protect resources and environment of all countries. The article based on the analysis our environmental tax situation, draw the experience from foreign environmental tax, reform the existing tax system that the content haven vironmental protection nature, through collecting environmental pollution tax, improving resource tax reforming consume tax and the relevant preferential tax measures, constructing the tax system to protect environment and resources. It is significant to keep sustainable development and construct the two type society.
关键词
绿色税收
污染税
资源税
消费税
Green Tax
pollution tax
resource tax
consume tax