| 论中国的环境税--税收手段治理环境 |
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| 引用本文： | 王克强,樊喜斌,郑策. 论中国的环境税--税收手段治理环境[J]. 绿色中国(A版), 2005, 24(4): 20-23 |
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| 作者姓名： | 王克强 樊喜斌 郑策 |
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| 作者单位： | 上海财经大学公共经济与管理学院(王克强)，国家林业局造林司(樊喜斌)，上海财经大学公共经济与管理学院(郑策) |
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| 基金项目： | 国家社会科学基金课题(批准号:04CZZ015)，国家自然科学基金课题(批准号:70341011)，国家林业局课题(批准号:2003-099-R07)等资助 |
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| 摘 要： | 环境税是政府通过税收手段矫正制度失灵(市场失灵和政府失灵),实现环境保护和资源保护的一个有效工具。环境税的征收从经济角度为解决我国日益严重的环境问题提供了思路,但目前我国的环境保护税费制度不适应市场经济体制。我国环境税制建设本身需要分为近期和远期规划进行实施,同时需要从宏观方面进行配套建设。
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| 关 键 词： | 环境税 庇古税 制度失灵 污染 |
On the Environmental Tax in China--Protecting Environment with Tax Method |
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| Wang Keqiang Fan Xibin Zheng Ce. On the Environmental Tax in China--Protecting Environment with Tax Method[J]. Green China, 2005, 24(4): 20-23 |
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| Authors: | Wang Keqiang Fan Xibin Zheng Ce |
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| Affiliation: | Wang Keqiang Fan Xibin Zheng Ce |
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| Abstract: | Environmental tax is an efficient instrument to protect the environment through correcting market failure and government failure with tax,which provides an economy way to solute the serious environment. It is proved in developed countries that environment tax is an efficient measure to protect environment,which is used in many countries. This article also analyzes the problem to be solved for running environmental tax in China. And it finally discusses how to do it well. |
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| Keywords: | Environmental tax Pigou tax mechanism failure pollution |
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