试论我国环境税制的完善

在商品经济高度发达的今天,环保事业也逐步走向市场。越来越多的国家开始重视运用经济手段来解决环境危机问题,环境税就是其中倍受青睐的一种手段。我国目前虽已意识到环境税的重要性,但环境税仍是极其薄弱的环节。本文试从分析我国环境税的现状着手,参考国外的先进经验,对完善我国环境税制提出几点建议。

Trial Discussion of the Perfection of Environmental Tax in China

Nowadays, with commodity economy being well -developed, environmental protection business is also gradually linked with the market. More and more countries attach importance to use economic means to settle the environmental crisis, and imposing environmental tax is one of the means being favored. Though China has paid attention to the importance of environmental tax, it is still the very weak link in the revenue system. This article tried to analyze the actuality of Chinese environmental tax, consult the foreign advanced experience, and then bring up some suggestions about how to prefect Chinese environmental revenue system.