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环境税收的治污效应与制度建设
引用本文:朱丹红.环境税收的治污效应与制度建设[J].福建金融管理干部学院学报,2013(2):40-43,59.
作者姓名:朱丹红
作者单位:黎明职业大学,福建泉州362000
摘    要:面对我国不断突出的环境问题,严控这种势头刻不容缓!本文首先对治理污染的各种行政和经济手段的优缺点进行比较分析,得出"环境税可以在很大程度上避免其它治污手段所遇到的问题,是目前切实可行的一项治理环境污染的经济手段"的结论,接着对我国环境税收制度的构建提出一些自己的看法,以期对我国污染治理有所裨益。

关 键 词:环境污染  治理  行政手段  经济手段  构建  环境税

The effects of pollution and environmental taxation system construction
Zhu Dan-hong.The effects of pollution and environmental taxation system construction[J].Journal of Fujian Institute of Financial Administrators,2013(2):40-43,59.
Authors:Zhu Dan-hong
Institution:Zhu Dan-hong;
Abstract:In the face of our country continue to highlight environmental issues, and strictly control the momentum without delay! This article first pollution of various administrative and economic means to compare the advantages and disadvantages analysis, the "environmental taxes can be largely avoided by other means to prevent water pollution problems, is a viable governance environment pollution economic means " conclusion, went on to build China's environmental tax system to make some personal views on China's pollution control to be beneficial.
Keywords:environmental pollution  governance  administrative means  economic means  build  environmental taxes
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