我国自然保护区生态税征收的初步研究

随着我国自然保护区不断发展,保护区建设和维持的资金并没有相应的增加。为了有效地解决我国自然保护区资金不足和生态环境恶化问题,本文提出了在自然保护区内征收生态税以加强自然保护区建设与环境保护的建议,并阐明了生态税若干制度要素设计问题,提出了改革设想,同时对我国现行条件下实行生态税的有利及不利因素进行分析,揭示了生态税在我国自然保护区建设与管理的重要性。

Study On the Ecological Tax of Our Natural Areas

With the great development of our natural areas,the fund of construction and maintenance has not been increased.To resolve the funds shortage and the ecosystem environment worsen,the paper put forward a method on collecting ecological tax to enhance the construction and environmental protection of our natural areas, clarifying the problems of ecological tax systems design,analyzing the beneficial and disadvantageous factors of the ecological tax law proceeding,and announcing the importance of the ecological tax in the construction and management of our natural areas.