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节能减排、保护环境是我国“两型”社会建设的核心工作。“十二五”纲要的出台进一步提出了加大我国节能减排的力度。我国严峻的污染情况呼吁着环境税的及早出台。目前开征环境保护税已成为了我国政府重点推进的税收政策之一。在此大趋势下,本文通过外部性理论对居民生活污水排放征税的可行性进行分析,发现在环境税制的设计过程中将居民生活污水排放行为纳入征税是必要的和可行的。
Energy conservation, environmental protection is the core work of our “two-type” social construction. “Twelve-Five ” outline issued further proposed to increase our energy-saving emission reduction efforts. China’s severe pollution calls for the early introduction of environmental taxes. At present, the introduction of environmental protection tax has become one of the tax policies promoted by the Chinese government. Under this general trend, this paper analyzes the feasibility of taxing domestic sewage through externality theory, and finds that it is necessary and feasible to include domestic sewage discharge into taxation during the design of environmental taxation system.