可持续发展视角下的资源税研究

发布时间：2019-02-22 17:29

【摘要】：随着日益严重的生态环境污染和不可再生能源的短缺,我国面临着发展与环保相冲突的严峻局面,因此必须增强环境和资源危机意识,树立绿色发展、低碳发展、可持续发展的理念,以节能减排为核心,健全资源开发与约束机制,构建完善的人与自然和谐发展、资源可循环可持续发展的生态环境。而依据政府以及相关学者的不断探究和实践,实行资源税是对目前资源利用困境的最有效改善措施。简要分析了基于可持续发展视角下的资源税改革状况。
[Abstract]:With the increasingly serious pollution of ecological environment and the shortage of non-renewable energy, our country is faced with a severe situation of conflict between development and environmental protection. Therefore, we must strengthen the awareness of environmental and resource crisis, establish green development and low-carbon development. The concept of sustainable development takes energy conservation and emission reduction as the core, improves the mechanism of resource development and restriction, and constructs a perfect ecological environment for harmonious development of man and nature and sustainable development of resources. According to the research and practice of the government and related scholars, the implementation of resource tax is the most effective measure to improve the current predicament of resource utilization. This paper briefly analyzes the situation of resource tax reform based on sustainable development.
【作者单位】：大连财经学院;
【分类号】：F812.42

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