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环境保护问题已经成为当今世界共同面临的问题,长期的以牺牲环境为代价的生产方式严重破坏了生产环境,已成为制约社会经济可持续发展的最重要的瓶颈之一。多年来,为了实现社会经济可持续发展的战略目标,发展循环经济,我国不断加大解决环境保护问题的力度,取得了一定的成效。但是由于产业结构不合理、税收法律制度不完备等原因,环境保护形势依然十分严峻。为深入贯彻落实科学发展观,我国需要开征环境保护税,实现税法体系的生态化。
The issue of environmental protection has become a common problem faced by the world today. The long-term mode of production at the expense of the environment has seriously damaged the production environment and has become one of the most important bottlenecks restricting the sustainable development of the society and economy. Over the years, in order to achieve the strategic goal of sustainable social and economic development and to develop a recycling economy, China has continuously stepped up efforts to solve environmental protection problems and achieved some success. However, due to the unreasonable industrial structure and the incomplete tax legal system, the environmental protection situation is still very serious. In order to thoroughly implement the scientific concept of development, China needs to levy an environmental protection tax to realize the ecologicalization of the tax law system.