环境税与环境保护

人口的增长及经济的发展使环境问题成为各国政府及各行各业关注的焦点 ,尽管投入了大量的人财物力 ,但收效不佳。为了有效地解决环境问题 ,部分专家提出了利用环境税加强环境保护的建议。本文分析了我国与环境资源相关的税收 ,提出了改革设想 ,同时对我国实行环境税的有利及不利因素进行分析 ,阐明了环境税与环境保护的关系。

Environment Tax and Environment Conservation

Population growth and economic development makes environment become the focus ofall counties and all trades and professions. Despite spending larges number of human, financial and material resources, there are very serious problems in the environment. In order to effectively solve the problem, experts puts forward the proposals for improving environment conservation by environment taxation. The paper analyses China's taxation relating to environment resource, and it points out tentative plan for reform. The paper also analyses favorable and unfavorable factors carrying out environment taxation in China, and it illustrate the relationship between environment taxation and environment conservation.