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开征环境保护税,利用税收手段将环境资源开发、利用的成本内部化,推动环境保护是经济和社会发展的需要,但目前我国传统产业竞争力面临巨大挑战,而新兴产业尚未形成。因此,本文在分析发达国家推动本国产业竞争力的环境税制经验的基础上,提出了有利于我国产业竞争力提高的环境税制建议。
The introduction of environmental protection tax, the use of tax means to internalize the cost of environmental resources development and utilization, promote environmental protection is the economic and social development needs, but the competitiveness of China’s traditional industries are facing enormous challenges, and emerging industries have not yet formed. Therefore, based on the analysis of the experiences of environmental taxation in developed countries in promoting the competitiveness of their industries, this paper proposes environmental tax proposals that are conducive to the improvement of the industrial competitiveness of our country.