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略论我国建立环境税制的负面影响及政策建议
引用本文:杨仁发,黄琼,郭宇. 略论我国建立环境税制的负面影响及政策建议[J]. 生态经济(学术版), 2006, 0(10): 157-159
作者姓名:杨仁发  黄琼  郭宇
作者单位:[1]南昌工程学院经济系,南昌330099 [2]南昌市财政局,南昌330099
摘    要:环境税作为环境保护的有效政策工具,已被许多发达国家所采用.但是,环境税也有其负面影响。本文基于我国经济发展实际情况.主要分析我国建立环境税制对公众心理税负、对居民收入分配以及对国家和企业竞争力等方面可能产生的负面影响,借鉴国际经验.结合我国实际.提出解决的政策建议。

关 键 词:环境税制  负面影响  政策建议

Analysis on the Negative Effects and Policy Suggestions of the Environmental Taxation
YANG Ren-fa,HUANG Qiong,GUO Yu. Analysis on the Negative Effects and Policy Suggestions of the Environmental Taxation[J]. Ecological Economy, 2006, 0(10): 157-159
Authors:YANG Ren-fa  HUANG Qiong  GUO Yu
Affiliation:1.Department of Economic, Nanchang Engineering University, Nanchang 330099, China; 2. Nanchang Public Finance Bureau, Nanchang 330099, China
Abstract:As a kind of useful countermeasures, Environmental Taxation system has been adopted by western countries and proved successful. However, Environmental Taxation has its side-effects economically. In view of Chinese reality, this article analyzes the impact of Environmental Taxation in public psychological, income distribution as well as national competitiveness in order to conceive the solutions.
Keywords:environmental taxation   side-effects   solutions
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