论可持续发展视域中的税收制度

从历史的角度分析了可持续发展税收理念形成的原因,提出了利用税收手段来治理污染和保护环境的新思路.借鉴国外环境税收的成功经验,对我国现行税收制度进行了剖析,指出其在环境保护方面存在的缺陷.提出基于可持续发展的我国税制建构取向:通过可持续发展税收理念的确立,指导税制改革,进而加强环境保护,促进我国经济、社会和生态环境的协调发展.

On the China's Taxation in View of Sustainable Development

Analyses historically the cause of a new idea of taxation for sustainable development, which gives a new way to control pollution and protect environment by virtue of revenue. Referring to the successful foreign experience of a tax item levied for environmental protection, the current taxation and relevant regulations in China are analyzed to find their deficiencies in respect to environmental protection. A concept of planning a new taxation is suggested for sustainable development, based on which a taxation reform shall be done to provide environment friendly conditions so as to foster the socio-economic development with ecological environment maintained well.