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在我国推进城镇化进程中,城市水源地生态环境保护问题日益突出,引起各级政府的重视。本文对城市水源地环境保护相关的财税政策进行了梳理,并对现行财税政策在我国城镇化进程下水源地保护中存在的问题和不足进行了分析。基于此,从增加水源地环保投入、建立生态补偿机制、创新财政支出绩效评价机制及完善税收政策等方面提出了水源地保护的政策建议,以期促进城镇化与生态环境的高度融合,实现可持续发展。
In our country to promote the process of urbanization, the ecological environment protection of urban water sources has become increasingly prominent, causing the attention of all levels of government. This paper reviews the fiscal and taxation policies related to the environmental protection of urban water sources and analyzes the existing problems and shortcomings in the protection of water sources under the current urbanization process in China. Based on this, some policy suggestions on water source protection are put forward from the aspects of increasing environmental investment in water sources, establishing ecological compensation mechanism, innovating the performance appraisal mechanism of fiscal expenditure and perfecting tax policies so as to promote the integration of urbanization and ecological environment and achieve sustainable development development of.