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党的十八大报告首次单篇论述生态文明作为未来生态文明建设的宏伟目标。在中国当今生态环境日益恶化的背景下,征收环境税有其深刻的经济、社会意义。文章通过介绍环境税制的内涵和特征,对我国建立环境税制进行多个税收要素分析,并基于OECD国家的实践经验,对我国开征环境税的提供借鉴。
The 18th CPC National Congress report for the first time discusses the ecological civilization as the grand goal of building an ecological civilization in the future. Against the background of deteriorating ecological environment in China today, the imposition of environmental taxes has its profound economic and social significance. By introducing the connotation and characteristics of environmental taxation system, this article analyzes many taxation factors in setting up environmental taxation system in our country. Based on the practical experience of OECD countries, this article provides reference for our country to impose environmental taxation.