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可持续发展是指满足当前需要而又不削弱子孙后代满足其需要之能力的发展,而且绝不包含侵犯国家主权的含义。其强调经济发展必须实现人口、资源和环境的协调,以求经济持续稳定发展。税收是政府矫正负外部性的一个重要的政策工具,加强税收的环境保护功能是政府不可推卸的责任。
Sustainable development refers to the development that meets current needs without undermining the ability of future generations to meet their own needs and does not in any way embrace the infringement of the sovereignty of States. It emphasizes that the economic development must achieve the coordination of population, resources and the environment in order to ensure the sustained and steady economic development. Taxation is an important policy tool for the government to correct its negative externalities. Strengthening the environmental protection function of taxation is an unshirkable responsibility of the government.