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我国民族地区地域广阔,自然资源丰富,当前正处于积极的开发中。其中如何在发展经济时实现对民族地区的环境保护,民族地区经济开发面临的一个重要课题。本文认为可以通过征收环境税的方法来促进民族地区的环境保护。鉴于我国环境税法制存在诸多问题,本文认为应该给予民族地区充分的环境税立法权,划分环境税收管辖权限,发挥民族地方的积极性,促进经济与环境的协调发展。
Our ethnic minority areas are vast in territory and rich in natural resources and are currently under active development. Among them, how to realize the environmental protection in ethnic areas and the economic development in ethnic areas are an important issue to be faced when developing economy. This paper argues that environmental taxes can be levied in order to promote the environmental protection in minority areas. In view of the many problems existing in the legal system of environmental taxes in our country, this article thinks that it is necessary to give full legal rights to environmental taxes in minority areas, divide jurisdiction of environmental taxes, give full play to the enthusiasm of ethnic areas and promote the coordinated development of economy and environment.