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中共十七大报告提出,要“实行有利于科学发展的财税制度”。在国务院印发的《节能减排综合性工作方案》中也明确提出,要“研究开征环境税”。在当前我国严峻的环境形势下,
The report of the 17th National Congress of the Communist Party of China proposed to “implement the fiscal and taxation system conducive to scientific development.” In the State Council issued a “comprehensive program of energy-saving emission reduction,” also made it clear that to “study the introduction of environmental taxes.” Under the current harsh environmental conditions in our country,