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世界经济的高速发展带来全球自然环境的不断恶化,如何保持经济可持续发展,成为国际社会共同关注的目标。本文在对绿色税收制度作出全面概述的基础上,与国际绿色税收制度进行比较,剖析我国现行环境保护税收存在的诸多弊端,站在可持续发展的角度审视绿色税收制度的构建对我国环境和经济的长期协调发展的影响。运用经济学原理,对如何建立与完善符合我国国情的绿色税收制度提出建议与措施。以期促进我国经济的永续发展。
The rapid development of the world economy has brought deteriorating global natural environment and how to maintain sustainable economic development has become the common concern of the international community. Based on a comprehensive overview of green taxation system and comparison with the international green taxation system, this article analyzes many defects of current environmental protection taxation in our country, and examines the construction of green taxation system from the perspective of sustainable development. The long-term coordinated development. Applying the principles of economics, we put forward suggestions and measures on how to establish and perfect a green tax system that is in line with China’s national conditions. With a view to promoting the sustainable development of our economy.