坚持与自然和谐共生的绿色发展理念,走一条经济发展、生活富裕、生态良好的发展道路可以说是当代中国认同度最高的共识了。蓝天白云、绿水青山是民生之本、民心所向,是最重要最公平的公共产品,国家财政应如何发挥好其应有作用也是社会普遍关注的热点。实际上,在中国上古时代就形成了“天人合一”的环境保护思想,并制定出一系列的财税政策和制度,积累了丰富的经验,也留下了非常深刻的教训。 Adhere to the concept of green development in harmony with nature and take a road of economic development, a prosperous life and a sound ecological environment can be regarded as the highest consensus of contemporary China. Blue sky, green mountains and green hills are the people’s livelihood, the people’s heart is the most important and fair public goods, and how the state finance should play its due role is also the focus of public concern. In fact, in the ancient times of China, an environmental protection idea of ​​“harmony between man and nature” was formed and a series of fiscal and tax policies and systems were formulated. They accumulated rich experience and left profound lessons.