论我国节能减排税制的完善

伴随着经济持续快速增长，能源和环境问题日益突出。我国现行税制虽在一定程度上促进了节能减排，但其不足之处也制约了节能减排目标的实现。因此，只有进一步完善我国节能减排税收制度，立足不同产业的能源利用特征，合理制定促进节能减排的产业税收制度，以合理体现资源价格为目标，完善资源税制；以加大违法成本为出发点，适时开征环境税；以实现综合政策效果为目的，完善其他配套政策，才能促进节能减排工作的科学发展。

Perfect Our Country''''s Tax System of Energy-saving and Emission-reduction

With the rapid development of economy,the energy and environment problem has become more outstanding.Though the active tax system has improved the energy-saving and emission-reduction to some extent,the disadvantage of it has restricted the objective to be realized.Therefore,in order to make it develop scientifically,it is expected to further perfect the tax system of energy-saving and emission-reduction,make use of different industrial qualities,institute the reasonable rules,and complete other complex sup...