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我国改革开放三十多年来,社会经济飞速发展,目前已成为第二大经济实体。但同时,我国长期采取的粗放型经济增长模式没有从根本上转变,伴随着GDP的增长,资源浪费、生态破坏等一系列环境问题日益严重,我国经济社会健康快速发展已然受到环境问题的制约。税收作为调节经济社会的重要杠杆,在环境治理和保护方面将发挥越来越突出的作用。本文拟探讨我国现行环境税费存在的问题、借鉴国外环境税制的做法、提出构建我国环境税制的思路,以进一步健全我国环境经济手段,更好地发挥税收在保护环境方面的作用,促进“美丽中国”的建成。
Since the reform and opening up for more than 30 years in our country, the rapid social and economic development has now become the second largest economic entity. However, at the same time, the long-term extensive economic growth mode adopted by our country has not fundamentally changed. With the increase of GDP, a series of environmental problems such as waste of resources and ecological destruction have become increasingly serious. The healthy and rapid economic and social development in our country is already restricted by environmental issues. Tax revenue, as an important lever for regulating economy and society, will play an increasingly prominent role in environmental governance and protection. This paper intends to explore the existing problems of environmental taxes and fees in our country, draw lessons from the practice of foreign environmental tax system, put forward the idea of building our country’s environmental tax system, in order to further improve our environmental economic instruments, to better play the role of tax revenue in environmental protection and promote “ Beautiful China ”built.