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经济发展导致的环境问题,从经济学上来说是一种市场失灵和负外部性,征收环境税可以使这种外部不经济性得以内部化。通过对环境税的性质及其法律特征的分析,探究环境税理论基础,并结合各国环境税的实践策略,提出构造中国环境税法的改旧立新、先融后创的方略,即首先完善环保税收优惠规范,其次综合考虑环境税费结合,再次实施融入型环境税,最终引进独立型环境税的基本思路。
The environmental problems caused by economic development are economically a market failure and negative externalities. The imposition of environmental taxes can make such external diseconomies internalized. Through the analysis of the nature of environmental taxes and their legal characteristics, this paper explores the theoretical basis of environmental taxes and puts forward the strategy of building China’s environmental tax law based on the practical strategies of environmental tax in other countries. Discount norms, followed by a combination of environmental taxes and fees, re-implementation of integrated environmental tax, the ultimate introduction of independent environmental tax basic idea.