摘要
不合理开发、利用自然资源和工农业生产所导致的生态破坏与环境污染给国家可持续发展造成的威胁是相当严重的。税收作为国家宏观调控的主要手段国之一 ,应承担起防治环境污染、促进生态平衡的重任。本文从治理环境的政策选择的角度 ,阐述了税收维护环境、平衡生态的特殊意义 ,并提出了构建符合中国国情的生态税收体系的基本思路。
Ecological ruining and pollution of environment, caused by exploring and using unreasonably natural resources, and by the production of industry and agriculture, is a serious threat to the sustainable development of the country. As one of the important measures of national macroeconomic adjustment, taxation should undertake the obligation to prevent and cure pollution of environment, and to promote ecological balance. Based on policy choosing on environment government, this article expounds that taxation has special meanings of environmental protection and ecological balance, and this article puts forward to the basic idea to establish the ecological taxation system, which accords with Chinese conditions.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第8期39-42,共4页
Journal of Central University of Finance & Economics
