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科学的生态税收对发展循环经济,保护生态环境,筹集环保资金,促进企业公平竞争和发展对外贸易等方面有着重要的作用,是我国实施可持续发展战略的必然选择。我国是一个人口大国,各种资源相对不足,生态环境承载能力相对较弱,特别是随着经济的快速发展和人口的不断增加,环境对人的发展和经济增长的制约越加明显,在这种情况下,我国只有通过借鉴国外先进的生态税收经验,进一步完善生态税收,才能真正实现人与自然的和谐共存,走可持续发展的科学道路。
Scientific ecological taxation plays an important role in developing a recycling economy, protecting the ecological environment, raising environmental funds, promoting fair competition in enterprises and developing foreign trade. It is an inevitable choice for China to implement its strategy of sustainable development. China is a big populous country with relative shortage of resources and relatively weak carrying capacity of the ecological environment. Especially with the rapid economic development and increasing population, the restriction of environment on human development and economic growth becomes more obvious. Only in this case can we truly realize the harmonious coexistence of man and nature and take the scientific path of sustainable development, only by drawing on advanced ecological taxation experience from abroad and further improving the ecological taxation.