解决环境问题的政策手段,大体可分为直接法律约束与经济手段。两者的区别在于,前者是政府通过法律、行政方式,直接约束排放源,后者则是运用价格机制,以经济的因素影响排放源。经济手段包括环境税(费)、排放权交易制度、补助金、保证金制度等,而该书探讨的对象即为其中的“税费”。 Policy measures to solve environmental problems can be broadly divided into direct legal constraints and economic instruments. The difference between the two is that the former is that the government directly controls the sources of emission through laws and administrative means and the latter uses the price mechanism to influence the sources of emissions by economic factors. Economic instruments include environmental tax (fee), emissions trading system, subsidies, margin system, etc., and the object of the book is the “tax ”.