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党中央在十六届五中全会上提出了要加快建设资源节约型、环境友好型社会的宏伟目标。税收作为国家经济调控的重要手段,在构建和谐社会以及建设资源节约型、环境友好型社会中理应责无旁贷,尤其是资源税,作为与环境资源直接相关的税种,其在合理开发、保护资源、有效缓解资源供需矛盾、保障国家经济安全、支持价格和产权制度改革等方面应发挥重要的作用,但中国当前滞后的资源税体系不仅未达到上述效果,甚至已经危害了我国经济社会环境的可持续发展。因此文章在回顾资源税历史的前提下,评述了西方发达国家的资源税实践,深入分析了当前资源税存在的问题,并在此基础上提出了相应的政策建议。
At the Fifth Plenary Session of the 16th CPC Central Committee, the party Central Committee put forth the grand goal of speeding up building a resource-saving and environment-friendly society. As an important means of national economic regulation and control, taxation is duty-bound in building a harmonious society and building a resource-saving and environment-friendly society. Taxes, in particular, as resource taxes, which are directly related to environmental resources, are effective in developing and conserving resources and are effective China’s current lagged resource tax system has not only failed to meet the above-mentioned effects, but has even endangered the sustainable development of China’s economic and social environment . Therefore, on the premise of reviewing the history of resource tax, the article reviews the practice of resource tax in the western developed countries and deeply analyzes the existing problems of resource tax. On this basis, the author puts forward corresponding policy recommendations.