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面对我国资源日益匮乏、环境恶化严重的现状,生态税收体系的建立已经具备了必要性。本文阐述了我国环境保护税费制度的现状与开征生态税的紧迫性,并提出了开征生态税的基本构想。
In the face of the increasingly scarce resources in our country and the serious environmental deterioration, the establishment of an ecological taxation system has become necessary. This article elaborates the status quo of China’s environmental protection tax and fee system and the urgency of levying eco-tax, and puts forward the basic idea of levying eco-tax.