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税收法制环境建设是法制社会的重要方面,环境税收的完善是“四个全面”中全面依法治国的要求,经济发展进入新常态也给我国税收的改革提出要求。为落实绿色发展理念,中国的环境税收越来越必要。我国也越来越重视运用税收保护环境,来促进经济、社会的可持续发展。本文首先分析了税收手段在环境保护中的必要性和现状,然后对我国环境税收的发展方向进行了探讨。
The construction of the legal and tax environment is an important aspect of the legal system. The improvement of environmental taxation is the requirement of comprehensively administering the country according to law in the “four comprehensive aspects.” Economic development has entered a new normal and demands for the reform of our tax revenue. In order to implement the concept of green development, environmental taxes in China are becoming more and more necessary. Our country also pays more and more attention to the tax protection environment to promote the sustainable development of economy and society. This article first analyzes the necessity and current status of taxation means in environmental protection, and then discusses the development direction of environmental taxation in our country.