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随着人们经济活动的不断深入,环境污染目前已经成为重要问题,不但严重制约了经济的发展,而且还破坏了人们正常的生存环境。为了防止环境污染情况进一步恶化,我国采取的有效的措施解决这一问题,就是实行环境税。2013年年初,我国多地出现了持续较长时间的严重雾霾,如何治理,引起热议。在今年的两会上,环境税作为治理的经济手段,成为一个热门话题,财政部、环保部和国家税务总局等都在积极推进有利于生态环境
As people’s economic activities continue to deepen, environmental pollution has become an important issue so far, not only seriously restricting economic development but also undermining people’s normal living environment. In order to prevent further deterioration of environmental pollution, effective measures taken by our country to solve this problem are to implement environmental taxes. In early 2013, there were many serious smog haze lasted for a long time in our country, and how to govern the issue caused heated discussion. At this year’s two sessions, the environmental tax has become a hot topic as an economic measure of governance. The Ministry of Finance, the Ministry of Environmental Protection and the State Administration of Taxation are all actively promoting the development of a favorable environment