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1、可持续发展与我国的税收政策选择（SustainabledevelopmentandthechoiceoftaxpolicyinChina）SustainabledevelopmentandthechoiceoftaxpolicyinChinaSustainabledevelopmentandthechoiceoftaxpolicyinChina2008-12-2015:11:07Abstract:resourcedepletion,environmentalpollutionandecologicaldet
2、eriorationhasbecomeaseriousproblemhinderingthesustainabledevelopmentofeconomyandsociety,theimplementationofsustainabledevelopmentstrategyhasbecomethefundamentalwaytosolvethecontradictionbetweeneconomicandenvironment,itisimperativetoestablishandperfectgreen
3、taxationsysteminchina.Sustainabledevelopment,greentaxsystem,greentaxsystemFirst,themeaningofsustainabledevelopmentandthenecessityofbuildinggreentaxsystemTheso-calledgreentaxistoprotecttheenvironment,therationaldevelopmentandutilizationofresources,andpromot
4、ecleanerproduction,greenconsumptionandtaxleviedortaxsystem.Includingnarrowandbroadtwocategories,thenarrowsenseofgreentaxthatistoachievethepurposeofenvironmentalprotectionandthespecialcollectionofenvironmentaltaxes,greentaxinbroadsenseincludesthetaxsysteman
5、dchargesforenvironmentalprotection.Thetaxsystemintwenty-firstCenturywasnolongerbasedoneconomicgrowth,thatis,GDP,butthetaxsystematthecoreofsustainabledevelopment.Atthesametime,thetaxefficiencyprincipleandthefairprinciplewillalsochangeinconnotation.Theeffici
6、encyoftraditionalprinciplesembodiedintaxinfavorofGDPortheincreaseofpercapitanationalincome,butundertheguidanceofsustainabledevelopment,taxefficiencyshouldreflecttheoverallprogressineconomyandsociety,inotherwords,considertheecologicalefficiencyoftaxrevenue.
7、Thetraditionalprincipleoftaxequitymainlyconsidersthefairdistributionofwealthbetweenthecontemporarypeople,withoutconsideringthefairnessbetweenthecontemporaryandthefuturegenerations.Thenewviewofdevelopmentrequirestakingintoaccounttheintergenerationalequity".
8、Asaresultoftheabovedifferences,thecurrenttaxsystemwillbefurtheradjustedaccordingtotheconceptofsustainabledevelopment.Itisimperativetobuildagreentaxsysteminchina.1.,thedevelopmentofthedomesticandinternationals
