摘要
日益严重的环境污染、资源浪费及能源安全问题,亟待政府运用税收这一经济手段予以解决。构建我国绿色税制应尽快开征环境保护税、完善现行相关税制、改革资源税、建立绿色产业的税收激励机制,从而构建起一套科学完整的绿色税收制度。
Against the increasingly serious environmental pollution problems and waste of resources and energy secu- rity issues, government needs to use economic instruments of tax to address. China＇s government bring forward time- ly to reform the resource tax, to research the imposition of environmental taxes ,and to construct a green tax system in China. On the basis of analyzing the connotation of green taxation and green taxtation system, this paper analyzes China＇s existing tax and fee system of resources and environment ,and proposes some basic ideas of constructing the green taxation system in China.
出处
《改革》
CSSCI
北大核心
2009年第9期63-67,共5页
Reform
关键词
绿色税收
绿色税制
资源与环境
green taxation, green taxation system, resources and environment
