论文部分内容阅读
人类为了自身的生存和发展,不断从自然界索取资源,同时,还不断地向自然界排放废弃物。一旦人类所取资源的程度超过资源本身及其替代物的再生程度,并且向环境排放的废弃物超过资源本身的自净能力,就会出现环境退化的现象。在我们周围,环境退化的现象正在迅速扩散,土地资源和森林面积急剧减少,植被大量破坏,水土流失严重,水资源浪费惊人,矿产资源开采过度,资源使用率低下,工业、水、大气、固体废物污染严重,自然灾害不断,物种灭绝加速,人类的生存环境正在经受严峻的威胁和考验。对此,呼吁保护环境,维护生态平衡的声音越来越强烈,在众多维护自然环境与人类社会协调发展的手段中,税收作为一种政府宏观调控手段越来越显示出其重要性。
For their own survival and development, mankind constantly requests resources from nature and at the same time continuously releases waste to nature. Once human beings have taken more resources than the resources themselves and their substitutes have regenerated, and the waste discharged to the environment exceeds the self-purification capacity of the resources themselves, environmental degradation will occur. Around us, the phenomenon of environmental degradation is rapidly spreading. The area of land resources and forests is drastically reduced. Large amounts of vegetation are destroyed, water and soil erosion are serious, water resources are staggering, mineral resources are overexploited, and resource utilization is low. Industry, water, air, and solids Waste pollution is serious, natural disasters continue to extinction accelerated, the human environment is being experiencing a serious threat and test. In response to this, the voice of calling for the protection of the environment and maintaining the ecological balance has become increasingly strong. Among numerous means of maintaining the harmonious development of the natural environment and human society, the tax revenue has increasingly shown its importance as a government macro-control measure.