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建设资源节约型、环境友好型社会,是从我国国情出发提出的一项重大的战略决策,是我国实现可持续发展的必由之路。税收政策作为政府宏观调控的基本手段,应该在我国资源节约型和环境友好型社会建设中发挥重要作用。本文在借鉴国外实施“绿色税收”政策成功经验的基础上,针对当前我国税收政策在促进资源节约和环境保护方面存在的问题,提出了促进资源节约型和环境友好型社会建设的“绿色税收”体系的构建取向。
Building a resource-saving and environment-friendly society is a major strategic decision based on our national conditions and is the only way our country can achieve sustainable development. As a basic measure of government macro-control, tax policy should play an important role in building a resource-saving and environment-friendly society in our country. Based on the successful experience of foreign countries in implementing “Green Taxation” policy, this paper aims at the current problems of taxation policy in promoting resource conservation and environmental protection in China, and puts forward some suggestions to promote resource conservation and environment - friendly society. Green tax "system construction orientation.