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当前,我国资源破坏和环境污染问题相当严重,要实现跨世纪环保政策目标和可持续发展战略,必须依靠税收这种有效的经济手段,通过进一步完善我国环境保护税收制度,促进资源的节约高效利用和生态环境保护。一、现行有关税费政策及评析(一)现行的有关税费政策规定1.节约利用资源方面。对开采原油、天然气、煤炭、其他非金属原矿、黑色金属矿原矿、有色金属矿原
At present, the problem of resource destruction and environmental pollution in our country is rather serious. To achieve the goal of cross-century environmental protection policy and the strategy of sustainable development, we must rely on effective economic means such as taxation to further improve the tax system of environmental protection in our country and promote the efficient and economical use of resources And ecological environment protection. First, the current tax policy and evaluation (A) the current tax policy requirements 1. Conservation and utilization of resources. On the exploitation of crude oil, natural gas, coal, other non-metallic ore, ferrous metal ore, non-ferrous metal ore