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国务院“十二五”节能减排综合性工作方案提出“选择防治任务重、技术标准成熟的税目开征环境保护税”以及“推进排污权和碳排放权交易试点”。庇古理论与科斯理论为解决外部性提出了不同的思路,相应引出了应对环境问题的两种经济手段,即排污税和排污权交易。如何界定其运用范围、协调两者关系是我国现阶段建立环境税制度和排污权交易制度亟需解决的重要问题。本文对两种主要用于环境保护的经济手段在理论基础层面、制度运行层面的优弊以及在实践中的运用情况进行了分析,提出了选择适宜手段类型或组合的相关政策建议。
The State Council’s “Twelfth Five-Year” energy-saving emission reduction comprehensive work program put forward “choose prevention and control tasks, mature technology standard tax levied environmental taxes” and “promote emission rights and carbon emissions trading pilot”. Pigou’s theory and Coase’s theory put forward different ideas to solve the problem of externality, which leads to two kinds of economic means to deal with the environmental problems, namely the sewage tax and the emissions trading. How to define its scope of application and coordinate the relationship between the two is an important issue that needs to be resolved urgently to establish an environmental tax system and a trading system for emission rights at the present stage. This article analyzes the advantages and disadvantages of the two economic instruments mainly used for environmental protection at theoretical and institutional levels, and their application in practice, and puts forward some relevant policy suggestions on choosing appropriate types or combinations of means.