【摘要】 落实科学发展观最重要的一条,就是要落实到加强对自然资源的合理开发利用,保护生态环境、促进人与自然的和谐发展上来。在我国西部许多民族地区,生态环境其实是很脆弱的,这些地区的经济社会发展,将愈来愈受到资源环境的严重制约。在今年的《政府工作报告》中,温家宝总理强调要"抓好资源节约工作,要利用价格、税收等经济手段促进中国走向节约型经济和节约型社会"。因此,从今年开始,我国对一次性筷子和实木地板等木制品将征收5%的消费税。这不仅是完善环境保护政策,开创绿色税收的尝试,也是促进环境友好型、资源节约型社会建设的一项重大举措。本文从黔东南民族自治州"木头经济"发展演变引发的思考,对绿色税收进行初步研讨。更多还原

【Abstract】 One of the most important principles of carrying out the scientific development views is to enhance the reasonable exploitation and utilization of the nature resource,to protect the ecologic environment and to promote the harmonious development between man and nature.Actually,in many regions inhabited by minority nationalities in the west of our country,the ecological environment is brittle,and the continuous economic and social development in these areas will be increasingly limited by the resource environment.In the this year’s Government Work Report,Prime Minister Wen Jiabao emphasized "To properly carry out the resource-economizing work and promote China to step on the way of resource-saving economy and society by economic means such as price and tax revenue".Therefore,5% consumption tax for wooden products such as one-off chopsticks and solid wood flooring etc.will be levied in our country from this year.This is not only an attempt to perfect the environment-protecting policies and inaugurate the of green tax revenue,but also is an important measure to promote the construction of environmental friendly and resource-saving society.This thesis tries to primarily research on green tax revenue from the thought led by evolvement of the "wood economy" in Qiandongnan Prefecture,Guizhou Province.更多还原