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矿产资源开采中,存在严重的环境问题,通过税收来达到保护环境的目的,已受到世界各国的普遍关注。环境税是促进资源节约、环境保护的经济手段,在我国逐步开征环境税是十分必要的。从矿产资源开采成本的角度出发,分析了环境税的构成,为环境税的制定、完善以及税收的用途提供了可靠依据。
In the exploitation of mineral resources, there are serious environmental problems, and the purpose of protecting the environment through taxation has attracted the widespread attention of all countries in the world. Environmental tax is to promote resource conservation, environmental protection, economic means, in our country gradually introduce environmental taxes is very necessary. From the perspective of mining cost of mineral resources, the paper analyzes the composition of environmental tax and provides a reliable basis for the formulation and improvement of environmental tax and the use of tax revenue.