安徽农业科学2012，Vol.40Issue(9)：5481-5483,5486,4.
环境税与可持续发展的关系
Relationship between Environmental Tax and Sustainable Development
摘要
Abstract
[ 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.关键词
环境税/可持续发展/环境保护/自然资源Key words
Environmental tax/ Sustainable development/ Environmental protection/ Natural resources分类
农业科技引用本文复制引用
孙刚,房岩,刘倩..环境税与可持续发展的关系[J].安徽农业科学,2012,40(9):5481-5483,5486,4.基金项目
吉林省教育厅科技计划项目(吉教科验字2010-11号). （吉教科验字2010-11号）
