论经济可持续发展的税收政策

摘要
经济越发展，环境资源问题越突出。目前，可持续发展已经成为世界各国公认的一种长期发展战略。当今环境资源问题已经成为制约经济可持续发展的瓶颈因素。税收作为国家宏观调控的重要职能，建立科学的税收政策对促进经济可持续发展有着重要作用，特别在加强环境保护和节约能源方面尤其重要。本文将通过分析中国目前促进经济可持续发展的税收政策的现状，发现问题，并借鉴国外税收政策的经验，提出更加合理、科学的税收政策。

关键字：经济战略；可持续发展；税收政策
The discussion about the tax policy of the
Economic sustainable development
ABSTRACT
The more economic development, the more problem of environment resources.At present, the sustainable development has become a long-term development strategy in the world. Today, the problem of the environmental resources has become the bottleneck of sustainable development. Taxation, to be the important of the function in the whole country, are very important to the sustainable economic development for establishing the good tax policy, particularly in the environmental protection and energy saving. This paper will analysis the current conditions and problems of the tax policy about the sustainable development, and related to the experience of the tax policy of the foreign countries, give suggestions about the more reasonable and scientific tax policies.

Key words：Economy；Sustainable Development ；Tax Policy

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