环境税与可持续发展的关系

目的]研究环境税与可持续发展的关系。方法]从经济增长、发展模式、全民环境意识、公平、效率等方面,探讨环境税与可持续发展的关系,并以可持续发展理念考察我国的现行税制。结果]我国现行税制的设计理念与可持续发展的要求不相适应,尚未形成完整、科学的环境税收体系。环境税体现公平原则,促进平等竞争和经济结构调整,有利于增强全民族的环境意识。结论]环境税是落实科学发展观、推进循环经济的重要制度保证,是政府用以保护环境、实施可持续发展战略的有力手段。

Relationship between Environmental Tax and Sustainable Development

Objective] The study aimed to discuss the relationship between environmental tax and sustainable development in China.Method] From the aspects of economic growth,development mode,environmental consciousness of national people,equity and efficiency,we analyzed the relationship between environmental tax and sustainable development in China,then studied the current taxation systems aiming at sustainable development.Result] In China,the design idea of present taxation system is not suitable for sustainable development,and a complete and scientific environmental tax system has not been established.Environmental tax indicates fairness principle,promotes equal competition and economic structure adjustment,and enhances the environmental consciousness of national people.Conclusion] Environmental tax is not only an important system guarantee for the implementation of scientific development concept and recycling economy,but also an effective method for governments to protect environment and realize sustainable development.