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环境税是指为了抑制利用环境物品的负外部性,国家向有关纳税义务人无偿征收的用于筹集环境治理和保护的税种,它既具有调节经济行为减少污染的作用,又具有为国家公共财政筹集资金的功能。英国经济学家庇古1920年在《福利经济学》中就已提出,解决环境问题的办法是对污染环境生产商强行征税,我们通常称“庇古税”。这种税收的大小与逃掉的成本或未负担的费用相当,政府用征来的税收进行被污染环境的治理或对环保企业进行贴
Environmental taxes refer to those taxes that are collected by the state for the environmental protection and protection at no charge to the relevant taxpayers in order to curb the negative externalities of the use of environmental goods. They have the functions of regulating economic activities and reducing pollution, The function of raising funds. The British economist Pigou had proposed in “Welfare Economics” in 1920 that the solution to environmental problems was to forcibly tax polluting environmental producers, and we often called “Pigouvian tax.” The size of this tax is the same as the cost of fleeing or unpaid costs. The government administers the polluted environment with the taxes it levies or subsidizes the environmental protection enterprises