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随着中国城市化进程的加快和城市人口的增加,城市垃圾问题也日益显露和突出。作为管制城市垃圾的一项环境经济政策,污染产品税在经济发达国家有着广泛的应用和成功的实践。产业客观因素(而不是管制者主观因素)决定了污染产品税的实施收益和实施成本,从而决定了污染产品税的可行性、有效性和适宜性。本文探讨了污染产品税的理论、政策效应和实施对策,以便为污染产品税在中国城市垃圾管制中的具体应用提供借鉴。
With the acceleration of urbanization in China and the increase of urban population, the issue of urban rubbish has become increasingly prominent and prominent. As an environmental economic policy to control urban garbage, pollution-based product tax has been widely applied and successfully implemented in economically developed countries. The objective factor of the industry (rather than the subjective factor of the regulator) determines the implementation benefits and implementation costs of the pollution product tax, which determines the feasibility, effectiveness and suitability of the pollution product tax. This article explores the theory, policy effect and countermeasures of pollution product tax in order to provide references for the specific application of pollution product tax in urban refuse control in China.