促进可持续发展的资源税收法律制度研究-环境与资源保护法学专业论文.docxVIP

东北林业大学硕士学位论文Abstract 东北林业大学硕士学位论文 Abstract Since the 20th century the nineties，putting sustainable development stratagem after、Ⅳard fo咖 consensus at wOrld cOmmunity． Sustainable deVelopment hiilge on economic deVelopment tone in wjIh natuml environment of compartment relation．In our country’as the way of a son 0f new deVelOp logos and mode sparking and pushing sustain￡lble develOpment is new logos，as a whole it is in initial research stage．With the approach theory and empirical analysis benefit and comparatiVe analysis，the text try to explore intemal relation of sustainable deVelopment stfatagem and legal institutions of resources taxation，and to point out vice and shoncoming 0f actiVe legal institutions of resources taxation to pmmote sustainable deVelopment The text innoVatiVely expound that we must constmct legal institutiOns of resource taxation ftom fexploitation and consumption of resource to utilization of rejected matefial to social consumption to speed un resource complex utilization and cyclic utilization，which is to promote sustainable deVelopment．In one word，we should structure that legal institutions of resource taxation is composed of manifbld taxation．Legal institutions of resource taxation is not independent in 1egaJ status，it should dealt wjth multj taxation law system on taxation，and relate to each other Whereas legal institutions of resource Iaxation in china still get off to embryonic stage， and we can’t draw 1essons from other countrylegal institutions of resource taxation don’t accomplish in an action．It’s graduaUy sophisticated course．First of all，soundness action start from actiVe tax institutjons，the emphases is tax on naturaI resource and consumption． 1始ywords： sustainable deVelopment； legal institutions of resources taxation； legal institutions of consumption taxation 1绪论1绪论 1绪论 1绪论 1．1引言 可持续发展作为一个被普遍接受的观念，并没有多少年的历史，其思想萌芽，最早 可追溯到19世纪对林业可持续产量的研究中。20世纪60年代以后，人类社会改造自然 界的能力迅速增强，使社会生产力得到迅速发展的同时，也致使对自然界过度征服。人 类发展与生态环境的关系日趋对立，资源枯竭、环境污染等问题日