我国绿色税收体系的建立与发展研究.pdf

我国绿色税收体系的建立与发展研究 摘 要 伴随世界经济的高速发展，全球环境遭到空前破坏。人类面临着日益严重的、 累积性的环境污染问题。世界各国积极采取各种环境保护政策，税收逐渐成为各国 重要的生态保护手段，现今许多国家已经普遍建立了符合本国的绿色税收体系，这 对于促进经济社会和人的全面发展，具有非常重要的现实意义。 我国在工业化的加快进程中，现实环境危机也日益突出。作为国家宏观经济调 控重要手段，税收应发挥重要的作用，这不仅可以从宏观上控制污染，而且也符合 我国发展资源节约型社会，促进经济健康稳定发展的需要。本文首先从理论上研究 绿色税收体系的相关知识。其次从经济和社会两方面说明了我国建立绿色税收体系 的必要性。随后再次介绍了我国绿色税收体系的发展现状，其中详细介绍了我国环 境税的发展状况，指明了我国当前绿色税收体系发展中存在的突出问题。对比国外 绿色税收体系的发展情况，借鉴国外先进经验，结合我国实际情况，明确提出了促 进我国绿色税收体系发展的政策建议。 关键词：绿色税收体系，循环经济，建立，发展 I 我国绿色税收体系的建立与发展研究 Abstract With the development of world economy, global environmental unprecedented destruction, mankind is faced with serious problems of environmental pollution and they are serious threat to us. Countries in the world take environmental policy, especially Pigovian taxes are provided. States tax has become an important role, many countries have established their own Green Tax System now. The acceleration of the process in industrialization, and real environmental crisis is also becoming increasingly prominent. As an important means in national macro-control, tax should play an important role. This paper is basis on the green tax system theory, in order to get a basis for the practice. From the description of the economic and social, we know why we must to establish a green tax system. Then I introduce the development of a green tax system and point out the mistakes that our country make. Comparative Foreign’ development of the green tax system and learn from their experience, combined with Chinas situation, we clearly know what is the best way to development our Green Taxation System. Key words: Environ