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税收是政府配置资源、调控经济的重要手段,环境税的开征是政府宏观调控手段在环境保护上的具体落实。目前,我国虽然设有与环境保护有关的税种,但缺乏环境保护专门的税种,有关规定也不够健全。为了实现可持续发展的要求,应该调整我国现行税制,逐步建立起相对完备的环境税收制度。
Taxation is an important means by which the government allocates resources and controls the economy. The introduction of environmental taxes is the concrete implementation of the government’s macro-control measures on environmental protection. At present, although our country has taxes related to environmental protection, it lacks specialized taxes on environmental protection and the relevant provisions are not sound enough. In order to meet the requirements of sustainable development, we should adjust our current tax system and gradually establish a relatively complete environmental tax system.