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生态文明与可持续发展具有一致性,即促进人类社会与自然环境的协调共存。基于生态文明视角的可持续发展的财税政策手段主要可依赖于财政补助、税收优惠以及开征环境税等。而目前我国运用这三类手段促进经济可持续发展的成效并不明显,存在针对污染物排放的财政收费标准制定不科学、税收政策对生态环境的保护作用不充分等问题,需加大财税政策对环境保护的力度,实现生态效益、经济效益与社会效益的和谐统一。
Ecological civilization and sustainable development are consistent, that is to promote the coordinated coexistence of human society and the natural environment. Based on the perspective of ecological civilization, the fiscal and taxation policy measures for sustainable development can mainly depend on financial subsidies, tax incentives and the introduction of environmental taxes. At present, the effectiveness of using these three kinds of means to promote the sustainable development of economy is not obvious at present. There are unscientific financial charges standards for the discharge of pollutants, and the inadequate protection of tax policies on the ecological environment. Therefore, the fiscal and taxation policies should be strengthened The intensity of environmental protection, to achieve the ecological benefits, economic and social benefits of the harmonious unity.