摘 要
绿色是生命之色，是和谐、健康、安全和幸福的象征，自从上世纪20年代英国经济学家皮古提出外部性理论，绿色税收开始映入人们的眼帘。在中国，随着建国后中国国家工业化的起步和发展，工业化的负面影响促使着人们开始关注环境与经济的协调发展。80年代，中国人开始研究以税收手段来遏制经济发展对环境的破坏性行为。本文以绿色税收制度的分析与建立为研究对象，主要介绍了以下几点内容：
一是对绿色税收的基本内涵和发展历程做了一个概述。“工欲善其事，必先利其器”，在我国这样一个世界性的大国里建立起一个完善的、符合我国国情的绿色税收体系，是复杂并且困难重重的，因此，了解绿色税收的产生和发展历史是我们在开始着手之前必须要做的工作。
二是细致的论述并分析了我国目前所实行的税收制度以及其税种的绿色成分，并根据在税收的实践状况进行分析，比较清楚的描述了我国现行的“绿色税收”终存在的问题和困难，再针对具体的问题，穷根究底，分析并阐述了其产生的原因。
三，“前车之鉴，后事之师”，绿色税收在我国的研究与实践都是缺乏经验和充足的理论的。因此，我们有必要学习国外建设绿色税收制度的经验，汲取他们的教训，从而为我国建设相应的税收体制提供应有的贡献。
在文章的最后，我们根据之前提出的问题及其成因分析，对症下药，提出了在未来一段时期内，我们在构建绿色税收体系、完善绿色税收制度结构应该采取的建议和策略。
Abstract
Green is the color of life，It is harmony, health, safety and well-being of the symbol，20 years since the last century, British economist Pigou out of externality theory，Green Taxes begin to catches people's eyes。In China, with the industrialization of China after the founding of start-up, the negative impact of industrialization, people started to pay attention to promote the coordinated development of environment and economy. In 80 years last century, Chinese began to research tax measures to contain the economic development of disruptive behavior on the environment. In this paper, Analysis and the establishment of Green Taxes would be the researched object, gives some brief introduces.
First, Green taxes outlined the basic content and development process of doing.” A worker wander to finish his task perfectly, he must first sharpen his weapons”. If we want to establish a sound, in line with China's national conditions of the green tax system in our country such a large country in the world, we will encounter complex and difficult issues. So, coming to understand the emergence and development of green tax history before we started is the work we have to be done.
Second, Detailed analysis and discusses the implementation of our current tax system and the green component of the tax, and relatively clear description of the China's current "green tax” end the problems and difficulties. Further specific issues, to the bottom, analyzed and explained its causes.
Third, there was a proverb in China:"lesson, guide for the future". Green Tax Research and Practice in China are lack of experience and theories. Therefore, in building a green tax system, we need to learn from foreign experience.
At last, According to the Existing problems and the reasons we have got, we put forward some targeted suggestions and Strategy.
【 keywords 】Green taxes; green building tax; green tax system
目 录
英文翻译
