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21世纪以来人类面临的生态环境越来越受到严峻的挑战。自然资源的无限制开采和使用、森林锐减、土壤沙漠化、水和空气的污染、全球温室效应产生的严重自然灾害正威胁着我们。面对日益恶化的生态环境问题,我国则有必要建立以环境资源保护为目标的生态税收体系,通过调整完善现行税制中的相关税种,开征专门的环保税,采取环保税收优惠等措施,运用税收政策,加大对环境污染的治理力度,保护生态环境,促进可持续发展。本文拟对生态税收的理论基础作一初步探讨,提出构建我国生态税收体系的对策建议。
The ecological environment that mankind has faced in the 21st century is facing more and more serious challenges. Unrestricted exploitation and use of natural resources, declining forests, soil desertification, pollution of water and air, and serious natural disasters caused by the global warming are threatening us. In the face of the deteriorating ecological environment, it is necessary for our country to set up an ecological taxation system that aims at the protection of environmental resources. By adjusting and perfecting relevant taxes in the current taxation system, collecting special green taxes, adopting environmental tax incentives and other measures, Policies, increase the intensity of environmental pollution control, protect the ecological environment and promote sustainable development. This paper intends to make a tentative discussion on the theoretical basis of ecological taxation and puts forward some countermeasures and suggestions on how to build our country’s ecological taxation system.