论文部分内容阅读
建立环保税制的制度分析(一)对非税手段解决环保问题的效应分析直接管制政策有其难以消除的局限性,当企业控制其排污量达到限度标准时,一般就不会再增加成本治污；而且由于直接管制的强制性和缺乏弹性,企业可能为免受法律制裁而在尚未找到可行治污方法时就制定了有损效率的防治方式,因而会妨碍污染防治方式的选择并造成资源配置的低效率。
Analysis of the system of establishing a green tax system (I) The analysis of the effect of non-tax means to solve the environmental problem The direct control of the policy has its limitations that are difficult to eliminate. When enterprises control the discharge of pollutants to the limit, they generally will not increase the cost of pollution control. And because of the compulsory and inelastic nature of direct regulation, companies may institute ineffective prevention and control measures when no viable pollution control methods have been found to prevent them from being legally sanctioned, thus impeding the selection of pollution prevention options and resulting in resource allocation ineffective.