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经济快速增长,不可避免地面临着资源高度消耗、环境急剧恶化的环境问题。环境的污染、生态的破坏和资源的枯竭不仅给我国的经济发展造成了难以估量的损失,更给人们的身体健康和生产生活带来了严重的威胁。基于这一背景下,剖析我国环境保护相关的法律制度,针对我国目前的国情,提出我国实施环境保护税收的基本构想及建议。
Rapid economic growth is inevitably confronted with environmental problems such as the high consumption of resources and the drastic deterioration of the environment. Environmental pollution, ecological destruction and depletion of resources not only caused immeasurable losses to our country’s economic development, but also posed a serious threat to people’s health and life and production. Based on this background, this paper analyzes the legal system of environmental protection in our country and puts forward the basic idea and suggestion for our country to implement the environmental protection tax in view of the present national conditions in our country.