论文部分内容阅读
随着我国社会主义市场经济体制的建立和税制改革的不断深化与完善,政府已不能仅凭行政手段来解决环境问题,通过课征环境税来保护环境势在必行。基于此,从环境税的概念和分类入手,对我国开征环境税的必要性和可行性进行分析,指出目前我国环境税费制度存在的问题,并结合国外发达国家经验及我国现行税费制度,提出我国开征环境税的设计思路。
With the establishment of China’s socialist market economic system and the continuous deepening and perfection of the tax reform, the government can no longer solve environmental problems by administrative means alone. It is imperative to protect the environment by levying an environmental tax. Based on this, starting with the concept and classification of environmental tax, this paper analyzes the necessity and feasibility of environmental tax in our country, and points out the existing problems of environmental tax system in our country. Combined with the experience of developed countries and the current tax system in our country, Proposed our country to levy environmental tax design ideas.