【摘要】：隨著日益嚴(yán)重的生態(tài)環(huán)境污染和不可再生能源的短缺,我國面臨著發(fā)展與環(huán)保相沖突的嚴(yán)峻局面,因此必須增強(qiáng)環(huán)境和資源危機(jī)意識,樹立綠色發(fā)展、低碳發(fā)展、可持續(xù)發(fā)展的理念,以節(jié)能減排為核心,健全資源開發(fā)與約束機(jī)制,構(gòu)建完善的人與自然和諧發(fā)展、資源可循環(huán)可持續(xù)發(fā)展的生態(tài)環(huán)境。而依據(jù)政府以及相關(guān)學(xué)者的不斷探究和實踐,實行資源稅是對目前資源利用困境的最有效改善措施。簡要分析了基于可持續(xù)發(fā)展視角下的資源稅改革狀況。
[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.
【作者單位】： 大連財經(jīng)學(xué)院;
【分類號】：F812.42

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