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森林生态体系建设中公益林的作用在于蓄水、固土、防风、防沙,改善人类的生存环境,因此公益林具有公共物品的特征,即具有非排他性与非排斥性。由此产生的外在性是市场失灵的表现,并成为我国生态建设的根本性制约因素。通过对外在性的分析,提出了若干修正外在性的方法,并以此为基础构建了森林生态税的理论框架。以期通过税收手段,有效地将资金返流于生态环境建设,变生态建设的经济外在性为生态建设单位内在的经济推动力。
The function of public welfare forest in the construction of forest ecological system is to conserve water, fix soil, prevent wind and prevent sand and improve the living environment of human beings. Therefore, the public welfare forest has the characteristics of public goods, that is, non-exclusive and non-exclusive. The resulting externality is a manifestation of market failure and has become a fundamental constraint on China’s ecological construction. Through the analysis of externalities, a number of methods to correct externalities are put forward, and based on this, a theoretical framework of forest ecological taxation is constructed. With taxation means, the funds will be returned to the construction of ecological environment effectively and the economic externalities of ecological construction will be the intrinsic economic impetus of ecological construction unit.