建设环保型社会的税收政策构想

在实现经济可持续发展的进程中,税收政策将起到不可替代的重要作用。但是,我国有关环境保护的税收政策还存有不科学的方面:环境税收严重缺位;税收对环境保护的调节力度不够等。为此,本文在分析有关环境保护税收政策现状的基础上,提出了发挥税收调节作用、建立环保税制的具体构想。

Tax Policy Options for Building an Environment-friendly Society

This paper argues that tax policy may play an important role in achieving a sustainable economic development. However, there still exist some issues in tax policies concerning environmental protection, such as the absence of environmental taxes. Based on an analysis of tax policies concerning environ- mental protection, the paper proposes concrete measures on es- tablishing an environmental tax system.