论文部分内容阅读
随着全球工业化的迅猛发展,人类在物质上日益丰富的同时,资源与生态环境遭到了严重破坏,并成为制约经济社会可持续发展的一个重要因素,完善我国的环境税收政策应该是解决该问题的有效途径。本文通过对我国环境税收制度现状的描述,指出了完善我国环境税制的必要性,阐述了一些国家推行环境税收制度的经验及对我国的借鉴意义,并在此基础上,提出了完善我国环境税收制度的基本思路。
Along with the rapid development of global industrialization, human beings have been materially enriched, while resources and ecological environment have been severely damaged. This has become an important factor that restricts the sustainable development of economy and society. Improving China’s environmental taxation policy should solve this problem Effective way. This article points out the necessity of perfecting the environment tax system in our country through the description of the current situation of the environment tax system in our country, expounds the experience of some countries in implementing the environment tax system and its reference to our country, and on this basis, The basic idea of the system.