摘要
随着江苏经济的高速增长,工业化与城镇化步伐也逐渐加快,环境污染形势却日渐严峻。由于产业失衡、煤炭燃烧、汽车尾气与建筑扬尘等原因带来的空气污染问题已经严重影响人们的身心健康。大气环境作为一种公共品,需要相应的财税政策弥补市场调解的缺陷。本文首先分析江苏省空气污染的成因,然后总结发达国家治理空气污染的财税政策,最后从财政政策与税收政策两个方面提出对江苏省治理空气污染的启示。
With the rapid growth of economy in Jiangsu, the pace of industrialization and urbanization has been accelerated, and environmental pollution has become increasingly serious. Air pollution have seriously affected people's physical and mental health caused by industrial imbalance, coal combustion, automobile exhaust and construction dust. As a kind of public goods, the atmospheric environment needs fiscal and taxation policies to make up for the defects of market mediation. This paper first analyzes the causes of air pollution in Jiangsu Province, and then summarizes the fiscal policies of air pollution control in developed countries, finally put forward the inspiration for Jiangsu Province from two aspects of fiscal and tax policy.
出处
《环境与发展》
2017年第3期18-19,共2页
Environment & Development
基金
江苏省"六大人才高峰"基金项目(JY-082)
江苏省教育厅高校哲学社会科学研究项目(2016SJD790028)
徐州工程学院科研项目(XKY2016101)
徐州市科技计划项目(软科学)(KC16RH125
KC16RH128)
关键词
空气污染
治理
财税政策
启示
Air pollution
Control
Fiscal and tax policy
Inspiration