生态税收体系构建路径探索  

On the construction of ecological tax system

作　　者：张晓宇 ZHANG Xiao-yu(China Academy of Financial Sciences, Beijing 100142, China)

机构地区：[1]中国财政科学研究院

出　　处：《黑龙江科学》2019年第23期126-127,共2页Heilongjiang Science

摘　　要：构建生态税收体系的作用在于提高税收预期目标、减少交易成本,且其在改善生产结构、提高资源使用效率、保护和改善生态环境方面具有可行性。我国生态税收体系存在的问题体现在生态税收作用有待加强、生态税收体系建设有待完善、主体生态税种缺失、生态税法治建设有待加强。提出生态税收体系的完善措施,即加大环保理念的宣传力度,完善生态税收制度建设。The function of constructing ecological tax system is to improve the expected tax target, reduce the transaction cost, and it is feasible to improve the production structure, improve the efficiency of resource use, protect and improve the ecological environment. The problems existing in the ecological tax system of our country are that the ecological tax function needs to be strengthened, the construction of the ecological tax system needs to be improved, the main ecological tax types are missing, and the construction of the ecological tax law needs to be strengthened. It puts forward the measures to improve the ecological tax system, which is to increase the publicity of environmental protection concept and improve the construction of ecological tax system.

关 键 词：生态税收体系 构建路径 探索 

分 类 号：F812.42[经济管理—财政学]