可持续发展视角下的资源税改革

随着我国现代化建设进程的加快和能源需求的日趋增长,资源紧缺和环境恶化问题已十分突出。因此,本文在可持续发展视角下提出应调整和完善我国现行的资源税,使之成为一个贯穿环保思想的生态资源税制。本文介绍了我国资源税的实施情况,分析了其存在的主要问题,并在借鉴其他国家资源税经验的基础上,提出了改革和完善我国资源税制的设想。

Resources Tax Rearm from the Perspective of Sustainable Development

With the quickening of China's modernization and increasing demand in energy,resource scarcity and environmental degradation has been very prominent.Therefore,this paper puts forward that resources tax should be adjusted and improved from the perspective of sustainable development.The purpose of doing so is to make it into an environmental protection eco-resources tax system.This paper first introduces the implementation of resources tax in China and analyzes its main problems,then advances the proposal of reforming and improving resources tax in China on the basis of other countries experiences in this field.