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在我国经济快速增长的同时,资源的无序开采、低效利用和资源短缺的矛盾越来越突出,已成为制约我国经济发展的“瓶颈”问题,利用经济手段中的税收手段保护资源环境问题已成为各国的共识。但我国现行的环境税收体系各自独立、互不衔接,无法系统地调控环境问题,本文在分析我国环境税收现状的基础上,借鉴国外环境税收的经验,改革现行税制具有环保性质的内容,针对我国的实际情况,构建保护环境和资源的环境税法体系,对可持续发展和两型社会的建设具有特别重要的意义。
At the same time of rapid economic growth in our country, the contradiction between the disorderly exploitation of resources, the inefficient utilization and the shortage of resources has become increasingly prominent and has become a “bottleneck” that restricts the economic development of our country. The use of tax means in economic means to protect resources Environmental issues have become the consensus of all countries. However, the current environment tax system in our country is independent and not connected with each other and can not regulate and control the environmental problems systematically. Based on the analysis of the status quo of environmental tax in our country, this paper draws lessons from the experience of environmental taxation in foreign countries and reforms the current tax system with environmental protection. The establishment of an environmental tax system that protects the environment and resources is of particular importance for the sustainable development and the construction of a two-oriented society.