摘要
对环境造成污染这种具有外部负效应活动的治理,从理论上说,可以有直接管制、财政补贴以及征收环境保护税等多种经济手段。相比较而言,政府对造成环境污染的行为者征税,是一种最佳的经济手段。中国严峻的环境形势使我们比发达国家更迫切需要出台环境经济政策,但到目前,中国还没有形成一个完整独立的环境经济政策体系。本文为构建中国绿色税制体系探讨其基本原则。
The treatment of environmental pollution can be theoretically administered in a direct way, sub- sided financially, taxed environmentally as well as many economic means. Comparatively speaking, tax- ing those who cause environmental pollution is the best means. In fact, more and more serious environ- ment problems need policy support. Now China doesnt have a complete and independent environmental system. This paper explores the basic principles of forming China＇s green taxation system.
出处
《河北学刊》
CSSCI
北大核心
2009年第2期216-218,共3页
Hebei Academic Journal
关键词
绿色税收
制度
原则
green taxation
system
principle
