| 实现环境利益公平分享的环境税机理 |
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| 引用本文： | 张怡,王慧. 实现环境利益公平分享的环境税机理[J]. 税务与经济, 2007, 0(4): 68-73 |
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| 作者姓名： | 张怡 王慧 |
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| 作者单位： | 西南政法大学,重庆,400031 |
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| 基金项目： | 西南政法大学国家社会科学基金重大招标项目 |
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| 摘 要： | 环境利益公平分享是改革发展成果分享的一项重要内容,但是现行的制度框架无法保障环境利益的公平分享。克服环境利益分享制度不公和矫正环境利益分享制度缺乏的诸多政策工具中,从环境利益分享不公的社会根源来看,环境税无疑是保障社会主体公平分享环境利益的理想的政策工具,因为环境税具有保护环境利益且公平分配环境利益的制度效应。
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| 关 键 词： | 环境利益 公平分享 环境税 |
| 文章编号： | 1004-9339（2007）04-0068-06 |
| 收稿时间： | 2007-02-26 |
| 修稿时间： | 2007-02-26 |
On Environmental Taxes and the Achievement of Equitable Benefit- sharing |
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| Zhang Yi,Wang Hui. On Environmental Taxes and the Achievement of Equitable Benefit- sharing[J]. Taxation and Economy, 2007, 0(4): 68-73 |
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| Authors: | Zhang Yi Wang Hui |
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| Affiliation: | Southwest University Of Politics and Law, Chongqing 400031, China |
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| Abstract: | Environmental equitable benefit-sharing is an important part of sharing the results of the reform,but the framework of the existing ownership interest in the environment has been embarrassed fair share.Environmental taxes play a critical role in correcting unfair share of the many environmental policy instruments,sustainability through environmental protection realize the environmental fair share. |
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| Keywords: | environmental benefit equity-sharing environmental taxes |
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