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一、生态税收调节在可持续发展中的应用现状。 1.概述 推动可持续发展战略需要综合运用法律、行政、经济和宣传手段,发挥这些手段各自独特的功能和优势。环境经济学用公共物品和外部性理论说明环境问题产生的原因,并提出了解决环境问题的若干政策工具,如直接管制工具、社会规范工具、财务管理工具等,而生态税收就是其中一个重要的财务管理工具。生态税收理论以可持续发展理论为指导,进一步扩大了对外部性的研究,认为生产中的外部性不是外部性产生的唯一来源,从可持续发展的角度来看外部性还包括消费
First, the application of ecological tax regulation in sustainable development. 1. Overview The strategy of promoting sustainable development requires the integrated application of legal, administrative, economic and public information tools to exert their unique functions and advantages. Environmental economics uses public goods and externalities theory to explain the causes of environmental problems and proposes some policy instruments to solve environmental problems such as direct control tools, social norms and financial management tools. Ecological taxation is one of the important Financial management tools. The theory of ecological taxation, guided by the theory of sustainable development, further expands the study of externality and argues that externality in production is not the sole source of externality, and that externality also includes consumption from the perspective of sustainable development