有一句格言这样说:“这个地球不是我们从先人那里继承来的,而是从子孙那里借来的。”但是进入二十世纪以来,现代人却无所顾忌地挥霍着供子孙后代享用的资源、污染着环境。生活、生产排泄物任意排放,大大超过了环境的容量和自净力,导致了严重的空气及水污染、土壤沙漠化和全球温室效应。人类赖以生存的生态环境基础已开始动摇。面对严峻的现实,世界各国纷纷采取措施,通过制定环保法规、开展绿色和平运动并辅以经济手段来达到保护资源、控制污染和提高环境质量的目的。税收杠杆被历史赋予了新的使命。 There is an adage saying this: “This earth is not inherited from our ancestors, but borrowed from our descendants.” However, since the beginning of the twentieth century, the modern people have spared no expense for future generations Enjoy the resources, pollute the environment. Living and producing any discharges of wastes have greatly exceeded the capacity and self-purification capacity of the environment, leading to serious air and water pollution, soil desertification and global warming. The ecological environment foundation upon which human beings depend has begun to waver. Faced with the harsh reality, all countries in the world have taken measures in an effort to achieve the goal of protecting resources, controlling pollution and improving the quality of the environment through the formulation of environmental laws and regulations, the green peace movement and economic measures supplemented by economic means. Tax leverage has been given a new mission by history.