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开征独立环境税的必要性世界各国的实践已经证明,环境税是保护环境的一个有力工具,开征环境税也成为一种国际趋势。而国内理论界要求建立环境税制(或生态税、绿色税)来保护环境的呼声也越来越高。国务院于2007年6月颁布的《节能减排综合性工作方案》提出,要制定和完善鼓励节能减排的税收政策,首次明确提出了要“研究开征环境税”。这表明,我国环境税制的改革进程将会进一步加快。
Necessity of Levying Independent Environmental Tax The practice of various countries in the world has proved that environmental tax is a powerful tool for environmental protection and the introduction of environmental tax has also become an international trend. Domestic theorists have also called for the establishment of an environmental tax (or ecological tax, green tax) to protect the environment. The Comprehensive Energy Saving and Emission Reduction Work Plan promulgated by the State Council in June 2007 proposed that it is necessary for the first time to formulate and perfect a tax policy that encourages energy conservation and emission reduction. This shows that the reform process of China’s environmental taxation will be further accelerated.