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资源环境问题逐渐成为我国经济社会发展的主要制约因素。税收政策可针对资源开采和使用的各个环节,从激励和约束两个方面提高资源使用效率,保护环境。本文重点分析了我国现行资源环境税制存在的问题与不足之处,建议改革资源税、理顺环境税费关系、开征环境税、全面调整和优化相关税种等措施,以保证资源环境税制调节效力的更好发挥。
The problems of resources and the environment have gradually become the main constraints on the economic and social development in our country. Tax policy can be for all aspects of resource exploitation and use, from the two aspects of incentives and constraints to improve resource use efficiency and protect the environment. This article focuses on the problems and shortcomings of the current resource and environment tax system in our country. It is proposed to reform the resource tax, rationalize the relationship between environmental taxes and fees, impose environmental tax, and comprehensively adjust and optimize the relevant taxes so as to ensure the effectiveness of resources and environmental tax regulation Play better.