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经济的迅速发展,给人类赖以生存的环境带来越来越大的压力,由此也导致了环境污染治理资金需求的不断增多。本文正是基于环保及其筹资的这一需要,从资源税入手,分析了我国资源税制的现状和存在的问题。针对其存在问题,提出了相应的完善措施,并就相关措施的完善可为我国环保带来的税收潜力进行了估算。结论显示,合理完善资源税,不仅能起到保护环境的作用,而且可以带来巨大的税收收入。
The rapid economic development has brought increasing pressure to the environment on which mankind depends for survival. As a result, the demand for capital for environmental pollution control has been constantly increasing. Based on this need of environmental protection and its financing, this paper starts with the resource tax and analyzes the status quo and existing problems of our country’s resource tax system. In view of its existing problems, this paper puts forward corresponding measures for perfection, and estimates the tax potential of environmental protection brought by the improvement of related measures. The conclusion shows that to properly improve the resource tax can not only play the role of environmental protection, but also bring huge tax revenue.