According to the definition and considering our country ' s special condition , the article points out that the key to realize the model of sustainable development is to build up a positive < wp = 8 > relationship between economy and population 、 resource and environment , so we take the model that remedy and develop at the same time when carrying out the strategy of sustainable development . according to this , in order to promote the sustainable development strategy , we should consummate our tax policies from four aspects as follow : firstly , set a just and effective tax system when distribute resources and regulate economy , by this way , we can promote the adjustment of industries , and improve the efficiency of resource arrangement ; secondly , set a relative tax system targets to promote the research of science and technology ; thirdly , design a series of tax policies targets to protect environment , and consummate our tax system in resource protecting ; lastly , consummate the related tax policies in improving citizen ' s comprehensive capability and social insurance 鉴于此，我国的税收政策也应从以下四个方面着手完善，以促进可持续发展：建立公平、有效的税收分配和调控机制，促进产业结构调整，提高资源配置；建立以环境保护为目标的环境税收政策，完善以资源保护为目标的资源税收体系；完善税收政策在促进人口素质提高及社会保障方面的措施。基于以上认识，本文进而对我国税收政策在促进可持续发展战略中的现状作< wp = 6 >了分析，具体分析了我国税收政策在促进科技进步，经济结构调整，节约资源与保护环境等方面的作用与不足。我国现有的税收政策在促进可持续发展战略方面已发挥了巨大作用，对科技进步给予了越来越多的关注，对包括软件行业在内的高新技术产业实施了各种税收优惠措施；通过税收政策有效调整了产业组织结构，促进了产业结构升级换代；通过各种税费措施，对节约利用资源和保护环境都起到了积极的作用。
