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近年来随着我国经济的飞速发展,我国的环境问题也日益突显,十八届三中全会也提出要加快我国生态文明制度建设,环境税的开征势在必行,只有靠制度约束才能从根本上解决我国当前的环境问题。本文是在研究欧美等国家环境税成功的国际经验的基础上,根据我国当前的特殊国际地位,提出符合我国国情的合理性建议。
In recent years, with the rapid economic development in our country, the environmental problems in our country have also become increasingly prominent. The Third Plenary Session of the 18th CPC Central Committee also proposed to speed up the construction of ecological civilization in our country. It is imperative that the environmental tax be impeached, and only by institutional restraint To solve our current environmental problems. This article is based on the study of the successful international experience of environmental tax in Europe and the United States and other countries. Based on our current special international status, this article puts forward the reasonable suggestions that accord with the national conditions of our country.