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根据经济学原理我们知道如果厂商在生产产品时可以忽略掉产品的外部成本,那么这种产品的生产将是无效的。我国目前的环境污染、资源过度使用问题的产生和其不合理的价格制定有关,而环境税的征收从理论上而言可以使污染环境的外部成本内部化,从而减少环境破坏、资源滥用的问题。本文简单的介绍了环境税经济分析的前提与理论依据,提出了环境税的意义和作用。通过分析现有与环保有关的税种①,指出了其存在的问题。并在以上分析的基础上提出了完善环境税的建议。
According to economics, we know that if the manufacturer can ignore the external cost of the product when it is produced, then the production of such a product will be ineffective. At present, the problems of environmental pollution and overuse of resources in our country are related to unreasonable pricing. In theory, the collection of environmental taxes can internalize the external costs of environmental pollution so as to reduce environmental damage and abuse of resources . This article briefly introduces the premise and theoretical basis of economic analysis of environmental tax and puts forward the meaning and function of environmental tax. By analyzing the existing taxes related to environmental protection ①, pointed out its existing problems. And on the basis of the above analysis, we put forward suggestions on improving the environment tax.