完善我国环境保护税收制度的思考

当前，我国资源破坏和环境污染问题相当严峻，要实现中国跨世纪环保政策目标和可持续发展战略，必须依靠税收这种有效的经济手段。但是，我国现行的税费政策总体作用有限，因而必须进一步完善我国环境保护税收制度，一是改革和完善现行资源税；二是及时开征环境保护税；三是在其它一般性税收中采取各种税收调节措施，体现环保目标。

Perfecting China's Environmental Protection Tax System

China's present problems of the deterioration of natural resources and environmental pollution are grave. If China is to implement the strategy of sustainable development and carry out its environmental protection policies this century, the country must rely on taxes as an effective economic method. However, the tax policy presently in effect is generally limited in use, and thus we must further perfect our environmental protection tax collection system. Firstly this requires the reform of the current natural resources tax, secondly the punctual collection of environmental protection tax, and lastly adopt various measures and readjustments in our general tax collection strategy.