试论绿色环境税收在我国实行的前景及对策

人类面临着日益严重的、累积性的环境污染问题,使生存和发展都受到了严重威胁。加强环境保护,以税收强制手段控制全球环境退化的问题,已成为世界经济可持续发展研究的核心问题。为了从根本上使环境保护得到长远的保障,增强民众的环保意识,我国应及时开征绿色环境税收,建立和完善我国的绿色环境税收制度。

A Discussion on Practical Prospects and Countmeasures of Green Environmental-Taxation Colletion

Nowadays,humanity has to face with the increasingly severe and accumulated environmental pollution.The pollution poses a threat to the continued existence of the mankind.People have to consider this problem,that is how to strengthen the environmental protection and slow down the environmental degeneration through collecting tax has become the core of sustainable development.The author points out that the tax collection on environmental protection,establishment and completion of taxation system to support of environmental protection for the long-term are to be paid close attention and put into practice.Only in this way,can the public awareness of the importance of environmental protection is enhanced.