绿色税收:可持续发展的基石——以环境保护为视角

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。

Green Tax ： the Foundation of Sustainable Development —— Eniveronmental Pertection for the Perspective

At present, with the rapid growth of China＇s economic, the disordered and inefficient use of resources, and shortage of resource has become more and more serious, which has already become the ＂bottleneck＂ in restricting our economic development. While, it has become a consensus that use of the tax in the economic instruments can protect resources and environment of all countries. The article, based on the analysis our environmental tax situation, draws the experience from foreign environmental tax, reforms the existing tax syestem by adding content with environmental protection nature, through collecting environmental pollution tax, improving resource tax, reforming consume tax and the relevant preferential tax measures, we can construct the tax system to protect environment and resources. It is significant to keep sustainable development and construct the two type society.