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“高资本投入、高资源消耗、高污染排放”的经济发展模式违背了自然规律,造成了环境污染和生态破坏,制约了经济社会的进一步发展。生态破坏行为的外部效应性质要求政府必须采取一定的措施。与既往采用的直接管制、财政补贴、收费等政府行为相比,征收生态税收从理论到实践都有着无可比拟的优越性。我国现行税制没有设置专门的环境保护税种,也没有建立完善的生态税收体系,因此不能从根本上扭转生态环境污染恶化趋势。
The economic development model of “high capital investment, high resource consumption and high pollution emission” runs counter to the laws of nature, has caused environmental pollution and ecological damage, and has restricted the further development of economy and society. The external effect nature of ecological sabotage requires that the government must take certain measures. Compared with the government behaviors such as direct control, financial subsidies and fees collected in the past, the collection of ecological tax revenue has unmatched superiority both from theory and practice. China’s current tax system does not set a special type of environmental protection taxes, there is no perfect tax system for the establishment of ecology, it can not fundamentally reverse the deterioration of ecological and environmental pollution.