论文部分内容阅读
随着我国全面进入工业化的经济高速发展阶段,资源“瓶颈”和环境压力不断加大,可持续发展问题日益突出。税收作为宏观调控的基本手段,应在资源节约型、环境友好型社会的建设中发挥重要作用。文章从我国国情出发,客观地分析了我国现行环境税费存在的问题,适时提出了环境税制及其配套措施的设计方案。
With China’s full entry into the rapid economic development stage of industrialization, the “bottleneck” of resources and the continual increase of pressure on the environment, the issue of sustainable development has become increasingly prominent. As a basic measure of macro-control, tax revenue should play an important role in building a resource-saving and environment-friendly society. Based on China’s national conditions, the article objectively analyzes the existing problems of environmental taxes and fees in China, and puts forward the design proposal of environmental taxes and their supporting measures in due course.