目前,环境污染和生态破坏已成为制约我国经济可持续发展的重要因素,经济与环境和谐发展问题已引起我国政府和公众的极大关注。在目前的国情下,政府通过有效的财税政策调节环境资源配置,是我国市场经济发展的必然选择。现行财政政策的不足我国现行的财税政策仍服务于传统经济发展模式的制度和政策,难免会妨碍资源节约和环境友好型社会的建设。 At present, environmental pollution and ecological damage have become important factors that restrict the sustainable development of our economy. The issue of the harmonious development of economy and environment has drawn great attention from the government and the public in our country. Under the current national conditions, the government regulates the allocation of environmental resources through effective fiscal and taxation policies is the inevitable choice for the development of market economy in our country. Insufficient Current Financial Policies Our current fiscal and tax policies still serve the systems and policies of the traditional economic development model, which will inevitably hinder the building of a resource-saving and environment-friendly society.