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当前我国社会经济可持续发展面临前所未有的环境压力,由公共财政市场失灵论得出环境问题单纯由市场无法解决,应加强财税政策的实施。本文分析了我国现行财税政策在建设环境友好型社会方面的不足,并分别从优化财政支出结构、规范财政补贴政策、完善税收制度设计等方面提出建设环境友好型社会的建议。
At present, China’s social and economic sustainable development is facing unprecedented environmental pressure. From the failure of the public finance market, it can be concluded that environmental problems can not be solved simply by the market and the implementation of fiscal and taxation policies should be strengthened. This paper analyzes the shortcomings of the current fiscal and taxation policies in building an environment-friendly society and puts forward suggestions on how to build an environment-friendly society from optimizing the structure of fiscal expenditure, standardizing the financial subsidy policy, and perfecting the tax system design.