环境污染、资源短缺已经成为制约经济社会可持续发展的一个重要因素,完善环境保护税收政策应该是解决该问题的有效途径。本文分析了国内现行相关税收政策在环境保护、节约资源等方面存在的问题,提出了在我国开征环境保护税、调整资源税等一系列保护环境的政策建议。 Environmental pollution and shortage of resources have become an important factor restricting the sustainable development of economy and society. Improving the tax policy of environmental protection should be an effective way to solve this problem. This paper analyzes the problems existing in current domestic taxation policies such as environmental protection and resource conservation, and proposes a series of policy suggestions on environmental protection taxation and resource tax adjustment in China.