税制绿化的国际借鉴

近年来，随着环境问题受到越来越多的关注，税制绿化成为目前各国税制改革的主要方向之一。现在应认识税制绿化的必要性，并在借鉴发达国家税制绿化经验的基础上，完善我国的环境友好型税制，妥善处理好经济发展和环境保护的关系。

Green Taxation Referred to Global Practice

In recent years, as issues related to environment are drawing increasing attention, nowadays many countries set the green taxation as one of their priorities concerning with taxation reform. This article has clarified the necessity of establishing green taxation, meanwhile has proposed some suggestions for establishing green taxation in China with the reference to some countries＇ practice. Hopefully, it will help improve environment-friendly taxation in China and enhance the ability to properly handle the relationship between economic development and environmental protection.