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正确处理经济发展和保护环境的关系成为当今世界的重大课题。征收环保税,运用税收手段来治理污染、保护环境无疑为我国的环境保护提供了一条新的思路。本文在从经济学的角度阐述了外部不经济这一市场缺陷的存在是环保税产生和存在的理论依据的基础上,对环保税的治污原理和经济效率进行了分析,并通过对包括征税、收费、补贴、诉诸法律和行政管制等治污措施进行比较,指出征收环保税是最有效的治污措施。
Correctly handling the relationship between economic development and environmental protection has become a major issue in the world today. Imposing environmental taxes, using tax means to control pollution, environmental protection will undoubtedly provide a new idea for China’s environmental protection. Based on the economics point of view, the existence of external diseconomy, a market imperfection, is the theoretical basis for the emergence and existence of environmental tax. Based on the analysis of environmental pollution tax principles and economic efficiency, Taxes, fees, subsidies, access to law and administrative control and other pollution control measures are compared, pointing out that the collection of environmental taxes is the most effective pollution control measures.