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生态环境的逐步恶化不仅影响着人们的生存质量,也抑制着我国社会经济可持续发展,虽然目前我国已开征与生态有关的税种,但是力度远远不够,因此建立生态税收体系已势在必行。本文以生态税收为研究对象,基于现状分析如何构建我国的生态税收体系,促进环境的改善和资源的有效利用,从而推进我国经济的可持续发展。
The gradual deterioration of the ecological environment not only affects people’s quality of life, but also inhibits the sustainable development of social economy in our country. Although at present our country has already introduced ecological taxes, but the efforts are far from enough. Therefore, it is imperative to establish an ecological taxation system . Based on the status quo, this article analyzes how to construct the ecological taxation system in our country, promotes the improvement of the environment and the efficient use of resources, so as to promote the sustainable development of our economy.