完善我国环保税制度的思考

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1、完善我国环保税制度的思考摘要随着经济全球化的扩张，世界各个国家包括我国在经济探索中取得了巨大的发展。然而，就在人们正享受这些成功果实的时候，灾难也是悄然来到，环境保护显得越来越重要。环保税正是在这样的背景下被提出，环保税在我国还未开征，处于刚刚起步阶段，因此，本文在讨论如何开展与完善我国环保税制度的同时，借鉴国外优秀成果，并对我国环保税的开征提供相应建议，从而使环保税工作顺利开展，实现经济、环境的可持续发展。[关键词]环境保护环保税可持续完善ABSTRACTWiththeglobalizationofeconomyex

2、pansion,allthecountriesoftheworldincludingChinaintheeconomyexplorationandachievedgreatdevelopment.However,whenpeopleareenjoyingthefruitsofsuccess,disasteralsoarrived,environmentalprotectionisbecomingmoreandmoreimportant.Theenvironmenttaxisinthiscontextisproposed

3、,theenvironmenttaxinourcountryhasnotlevy,atthebeginningstage,therefore,thispaperdiscusseshowtodevelopandperfectenvironmentaltaxsysteminChinaandforeignexcellentresults,andtoourcountryenvironmenttaxtoprovidethecorrespondingsuggestion,thusmakingtheenvironmenttaxsmo

4、othly,achievingeconomic,environmentandsustainabledevelopment.[Keywords]EnvironmentalprotectionEnvironmentalprotectiontaxSustainableImprovement目录一、我国环境的现状.............................................................................................................

5、........(1)（一）我国土地在日益荒漠化.............................................................................................(2)（二）我国水环境在不断恶化.............................................................................................(2)（三）我国大气环境污染日益严重..................

6、..................................................................(3)（四）我国土壤环境污染隐患重重....................................................................................(4)二、我国现行的环保税制度...............................................................................

7、..........................(4)（一）消费税.........................................................................................................................(4)（二）资源税.................................................................................................

8、........................(5)（三）车船税.........................................................................................................................(6)（四）车辆购置税.