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在粗放型经济增长方式下,我国经济发展与资源、环境的矛盾越来越尖锐。生态环境资源由无限供给物品转变成为稀缺的经济资源。要遏制资源浪费和生态环境恶化,保持经济和社会的可持续发展,实现建设资源节约型、环境友好型和谐社会的目标,必须发挥税收宏观调控的经济杠杆作用。绿色税收是政府实现社会成本定价的一个主要经济工具,加强和完善我国的绿色税收体系是大势所趋。
Under the extensive mode of economic growth, the contradictions between China’s economic development and resources and the environment have become increasingly acute. Ecological environment resources from unlimited supply of goods into a scarce economic resources. In order to curb the waste of resources and the deterioration of the ecological environment, and maintain the sustainable economic and social development so as to achieve the goal of building a resource-saving and environment-friendly harmonious society, we must give full play to the economic leverage of macro-control of taxation. Green taxation is a major economic tool for the government to realize the social cost pricing. It is the trend of the times to strengthen and improve our green tax system.