作　　者： ;

机构地区： 广东技术师范学院

出　　处： 《广东经济管理学院学报》 2006年第3期48-52,共5页

摘　　要： 我国资源的供求矛盾日益突出,环境压力越来越大,严重制约着我国经济社会的进一步发展;税收可从激励和约束两个方面对环境的保护和资源高效节约利用发挥重要作用。但我国现行税制体系中,保护资源环境的主体税种缺位,已开征的税种,制度不完善,调控力度不够,使我国税收促进资源高效节约利用、保护生态环境的功能很微弱。建议通过改革和完善现有税制,开征环境保护税和燃油税,恢复并改造固定资产投资方向调节税来建立我国的资源环境税制体系,增强税收的调控功能,促进资源节约型和环境友好型社会的建设。 Since the contradition between demand for resources and shortage of resources becomes severe, environmenal problems have severely blocked the development of China＇s national economy. Taxation policies can promote effective usage of resources and environmental protection. However, there are no taxes on environmental protection in China. The taxes levied play a weak role in protecting environment and improving the effective usage of resources. The author proposes that environmental protection and fuel taxes be levied, fixed assets investment orientation tax be restored and reformed to establish China＇s resource environmental protection taxation system. In addition, the author suggets enhancing the macro-control of taxtation system and improving the construction of resource-saving and environmental-friendly society.

关 键 词： 资源环境 激励 约束 环境保护税 税收政策

领　　域： [经济管理]