我国可持续发展战略下的税收政策取向（The tax policy orientation of Chinas sustainable development strategy）.docVIP

我国可持续发展战略下的税收政策取向（The tax policy orientation of Chinas sustainable development strategy） Abstract: along with the establishment of the sustainable development strategy in our country, research how to adapt to the inherent requirement of sustainable development strategy, formulate and implement tax policies favorable to sustainable development become the important topic. This paper intends to discuss the issue of tax policy orientation in promoting the sustainable development strategy of China, especially the strengthening of environmental protection. Key words: sustainable development; Environmental protection; tax The idea of sustainable development originated from environmental protection and has become the master strategy of many countries in the world to guide economic and social development. In the fifth plenary session of the fourteenth session of the communist party of China (CPC), the secretary of the general assembly made clear that sustainable development must be taken as a major strategy in the modernization drive. Sustainable development and traditional high input and high consumption are the means of emphasizing development speed and quantity, ignoring environmental protection and the development mode of population and resource coordination. We can say that environmental protection is a prerequisite for achieving sustainable development in our country, and tax policy in promoting the sustainable development, especially in environmental protection have irreplaceable regulating effect, through the tax distribution, not only can be for the government to raise the funds needed for the environmental protection cause, but also can make the economic internalization of external costs such as environmental pollution, targeted to guide investment and consumption, which benefits the optimal allocation of resources, on the premise of effective economic growth, inhibit or reduce environmental pollution and ecological destruction, and ultimately achieve sustainable