论文部分内容阅读
我国在税收手段中采取的是“奖限结合”的办法,形成了鼓励保护环境、限制污染的鲜明政策导向,与政府的其他有关措施相配合,在减轻或消除污染、加强环境保护方面发挥了积极的作用。20世纪90年代初,为了保护资源,遏制环境恶化,实现可持续发展,OECD成员国提出了绿色税收的概念,在全世界掀起了一场税制绿色化的浪潮。顺应这一趋势,我国也采取了相应的措施。然而,在我国税制绿色化过程中,还存在着一些问题,主要表现为资源补偿费不能适应市场经济的复杂情况、资源税难以起到应有的作用、环境税收缺乏主力税种等方面。在这样的形势下,笔者就如何推进我国税制绿色化问题提出了相关建议。
China has taken the approach of “combining award with limit” in taxation measures and has formed a distinctive policy guide to encourage the protection of the environment and the restriction of pollution. In line with other relevant government measures, China has taken measures to reduce or eliminate pollution and enhance environmental protection Played a positive role. In the early 1990s, in order to protect resources, curb the deterioration of the environment and achieve sustainable development, OECD member countries put forward the concept of green tax and set off a wave of green taxation in the world. Conform to this trend, our country has also taken corresponding measures. However, there are still some problems in the greening process of China’s taxation system. The main problems are as follows: the resource compensation fee can not meet the complicated situation of market economy, the resource tax can not play its proper role, and the environmental taxation lacks the main taxation. Under such circumstances, the author put forward some suggestions on how to promote the greening of our tax system.