开征环境保护税的必要性和基本构想.docVIP

摘 要 在促进经济增长、实现工业化的过程中，注重减轻环境污染，加强环境保护，促进经济与社会的可持续发展，已成为世界各国的共识。经济发达国家早已对环境保护给予充分的重视，并通过开征环境保护税来达到治理环境污染、筹集环保资金、增加环保投入的目的。 我国作为一个发展中国家，随着工业化进程的不断加快，环境问题日渐突出，环境污染越来越成为影响和制约我国经济可持续发展和国民生存质量好坏的重要问题。如何运用征收环境保护税的方法，运用税收经济杠杆与其他手段相配合来保护环境，已经成为我国可持续发展中面临的一个重要课题。文章在分析我国开征环境保护税必要性的基础上，借鉴西方国家的可行做法和有益经验，对我国适时开征环境保护税提出初步设想。 全文共分为三部分，第一部分主要分析我国开征环境保护税必要性；第二部分主要阐述开征环境保护税的理论依据并介绍可借鉴的国际经验；第三部分是对我国适时开征环境保护税提出初步设想。 关键词：环境保护税；必要性；基本构想；配套措施 Abstract While boosting economic growth and realizing industrialization，it has been a consensus of all countries in the world to reduce environmental pollution，to enhance environmental protection，and to promote sustainable development in economy and society．Developed countries have already given sufficient attention to environmental protection and through levying environment protection tax to achieve the purposes of environmental pollution，raise funding for environmental protection，increase environmental investment． China as a developing country sees an increasingly conspicuous environment problem on its way to industrialization．Environmental pollution has increasingly become an essential problem that influenced and restricted the sustainable development of economy and the national life quality of good or bad in our country．How to employ the environment protection tax as a kind of economic leverage coordinated with other means to protect the environment has become an important issue to achieve China’s sustainable development．By analyzing the necessity of levying environment protection tax in China and discussing some feasible approaches and valuable experience in western countries，the paper proposes tentative ideas of well-timed practice of environment protection tax in China． The paper is divided into three sections．The first section mainly analyzes the necessity of levying environment protection tax in China．The second section primarily introduces the theoretical basis of levying environment protection tax and some feasible approaches and valuable