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环境污染、生态破坏已经成为威胁人类生存的重要问题,也引起了社会大众的广泛关注与担忧。政府也意识到了问题的严重性,相继出台了很多政策,采取了多种措施来治理污染,保护环境,税收作为其中的一个重要手段,发挥的作用是其他方法无法代替的。机动车污染防治税作为环境税对机动车污染征收的一个税种,它的确立与否引起了社会的热议。本文介绍了我国环境污染的现状和特点,阐释了机动车污染防治税征收所面临的问题,进而提出一些建议,以期机动车污染环境税能够起到保护环境的作用。
Environmental pollution and ecological damage have become important issues that threaten the survival of human beings and have also caused widespread concern and concern among the general public. The government is also aware of the seriousness of the problem. Many policies have been promulgated and many measures have been taken to control pollution and protect the environment. Taxation, as one of the important measures, can not be replaced by other methods. Motor vehicle pollution prevention and tax as a tax on environmental pollution tax levied on motor vehicles, its establishment or not caused a heated debate in the community. This paper introduces the current situation and characteristics of environmental pollution in our country, expounds the problems that the automobile pollution prevention and control tax expropriation faces, and then puts forward some suggestions in the hope that the environmental pollution tax can be used to protect the environment.