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面对资源环境压力日益加大和应对气候变化的新形势,建立健康的、节约能源和资源、低排放的消费模式已成为各国的共同选择。为此,不少国家围绕消费端和生产端建立了一套贯穿于消费模式各个环节,并集引导、鼓励、惩罚于一体的税收政策体系。我国也应完善税收政策体系,充分发挥税收调节作用,对资源节约和环保活动进行鼓励和引导,对资源浪费和污染行为进行约束,以促进居民消费由传统模式向可持续消费模式转变。
Facing the new situation of increasing pressure on resources and environment and coping with climate change, establishing a healthy, energy-saving and resource-consuming and low-emission consumption pattern has become the common choice of all countries. To this end, many countries around the consumer side and the production side has set up a set of consumption patterns throughout the various links, and guide, encourage and punish in one of the tax policy system. China should also improve the tax policy system, give full play to the role of tax regulation, encourage and guide resource-saving and environmental protection activities, and restrict resource wasting and pollution so as to promote the transformation of residents’ consumption from the traditional mode to the sustainable consumption mode.