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环保型税收在环境保护方面具有不可替代的作用。随着我国经济发展环境问题日益凸现,运用税收手段解决环境问题已成为各国通行的做法。鉴于我国目前以流转税为主,经济发展水平不高,所以不能完全照搬西方的做法,但西方发达国家生态税有许多值得我们借鉴的成功经验。我国税制中与生态环境有关的政策,散见于资源税、消费税、企业所得税等几个税种中,有些仍以费的形式存在,有较大的空间。建议应增加现行税种的环境保护内涵,实行专门的环保税种,实行费改税等。
Environmental taxation has an irreplaceable role in environmental protection. With the increasingly prominent environmental problems in China’s economic development, the use of tax means to solve environmental problems has become a common practice in all countries. In view of the current circulation tax in our country and the low level of economic development, we can not completely copy the practices of the West. However, there are many successful experiences we can learn from the ecological tax in the western developed countries. In China’s taxation system and ecological environment-related policies scattered in resources tax, consumption tax, corporate income tax and some other taxes, some still exist in the form of fees, there is more room. Suggestions should increase the current tax content of environmental protection, the implementation of special environmental taxes, the introduction of fees and taxes.