Relationship between Environmental Tax and Sus- tainable Development

• 作者: SUN Gang FANG Yan LIU Qian HU Zi-yi
• 来源期刊: 气象与环境研究：英文版
• 学科: 地球科学
• 关键词: 环境税收制度 可持续发展 科学发展观 经济增长 环保意识 设计理念 公平原则 结构特征
• 年，卷（期）: 2012,（7）
• 页码范围: 58-61
• 页数: 4页
• 分类号: X22

摘要

[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 struc-ture 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 circular economy,but also an effective method for governments to protect environment and realize sustainable development.