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随着我国经济的快速增长,环境问题日趋严重,已成为制约我国可持续发展的重要因素之一。经济手段在环境保护中的应用取得了空前的发展,税收是政府实施环境保护的必要经济性措施。因此,构建一套适合我国国情、科学而完整的环境税收制度,已刻不容缓。通过借鉴国外环境税制实践经验和评析我国与环境相关的税费政策,最终提出构建适应我国国情的环境税制的设想。
With the rapid economic growth in our country, the environmental problems have become increasingly serious and have become one of the important factors that restrict the sustainable development of our country. The application of economic instruments in environmental protection has achieved unprecedented development. Taxation is the necessary economic measure for the government to implement environmental protection. Therefore, it is imperative to build a set of environmental taxation system that is suitable for China’s national conditions and that is scientific and complete. By referring to the practical experience of foreign environmental taxation system and appraising the environment-related taxation policy in our country, we put forward the conception of building an environmental taxation system that suits the national conditions of our country.