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我国开征环境税的可行性分析
引用本文:孙刚,赵骥民,房岩,隋华军,安永辉,杨校园. 我国开征环境税的可行性分析[J]. 生态经济(学术版), 2008, 0(8)
作者姓名:孙刚  赵骥民  房岩  隋华军  安永辉  杨校园
作者单位:[1]长春师范学院生命科学学院,长春130032 [2]吉林省计量科学研究院,长春130022
基金项目:吉林省教育厅科技计划项目 , 吉林省科技发展计划项目 , 吉林省人才开发基金项目和吉林省环保局科研项目
摘    要:环境税可解决政府补贴的弊端,鼓励技术创新,避免污染权交易和直接管制手段所存在的问题,具有公平、高效、简单易行、强制性和自我规范性等优点.排污费等相关税收的征收实践、有关的政策和丰富的国际经验,为我国开征环境税提供了可靠的依据和参考.我国已具备开征环境税的有利条件,应尽快建立与完善环境税法体系,用税收等强制性方法实现循环经济和可持续发展.

关 键 词:环境税  可行性  循环经济  可持续发展  我国

Analysis on Feasibility of Environmental Tax Implementation in China
SUN Gang,ZHAO Ji-min,FANG Yan,SUI Hua-jun,AN Yong-hui,YANG Xiao-Yuan. Analysis on Feasibility of Environmental Tax Implementation in China[J]. Ecological Economy, 2008, 0(8)
Authors:SUN Gang  ZHAO Ji-min  FANG Yan  SUI Hua-jun  AN Yong-hui  YANG Xiao-Yuan
Affiliation:SUN Gang1,ZHAO Ji-min1,FANG Yan1,SUI Hua-jun2,AN Yong-hui1,YANG Xiao-Yuan1 (1. School of Life Science,Changchun Teachers College,Changchun 130032,China,2. Jilin Institute of Metrology,Changchun 130022,China)
Abstract:Environmental tax can remedy the shortcomings of government allowance, encourage technological innovation, avoid the problems due to pollution right trade and direct control means, so has the advantages of equity, high efficiency, simpleness, compulsion, and self-regulation. The implement practice of related charges such as pollution discharge toll, related policies, and abundant international experience provide us credible basis and references for environmental tax implement. There have been the favorable ...
Keywords:environmental tax  feasibility  recycling economy  sustainable development  China  
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