可持续发展与我国的税收政策选择（Sustainable development and the choice of tax policy in China）.docVIP

可持续发展与我国的税收政策选择（Sustainable development and the choice of tax policy in China） Sustainable development and the choice of tax policy in China Sustainable development and the choice of tax policy in China 2008-12-20 15:11:07 Abstract: resource depletion, environmental pollution and ecological deterioration has become a serious problem hindering the sustainable development of economy and society, the implementation of sustainable development strategy has become the fundamental way to solve the contradiction between economic and environment, it is imperative to establish and perfect green taxation system in china. Sustainable development, green tax system, green tax system First, the meaning of sustainable development and the necessity of building green tax system The so-called green tax is to protect the environment, the rational development and utilization of resources, and promote cleaner production, green consumption and tax levied or tax system. Including narrow and broad two categories, the narrow sense of green tax that is to achieve the purpose of environmental protection and the special collection of environmental taxes, green tax in broad sense includes the tax system and charges for environmental protection. The tax system in twenty-first Century was no longer based on economic growth, that is, GDP, but the tax system at the core of sustainable development. At the same time, the tax efficiency principle and the fair principle will also change in connotation. The efficiency of traditional principles embodied in tax in favor of GDP or the increase of per capita national income, but under the guidance of sustainable development, tax efficiency should reflect the overall progress in economy and society, in other words, consider the ecological efficiency of tax revenue. The traditional principle of tax equity mainly considers the fair distribution of wealth between the contemporary people, without considering the fairness between the contemporary and the future ge