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本世纪六十年代,西方国家发生的“环境危机”给经济的发展造成了巨大的损失,许多国家纷纷采取各种措施,以抵制环境污染。污染征税,是西方国家根据“污染者负担原则”(Polluters Pay Principle 即PPP)所制定的一项重大和可行的环境保护政策。在污染征税条件下,污染者必须对其污染行为付出代价,其排放的污染物越多,所缴纳的污染税也就越多。因此,实行污染征税政策,必然能起到控制污染物排放的作用。目前,西方国家征收的污染税主要有:
In the 1960s, the “environmental crisis” in western countries caused huge losses to economic development. Many countries took various measures to resist environmental pollution. Pollution taxation is a significant and feasible environmental protection policy formulated by Western countries under the Polluters Pay Principle (PPP). Under the conditions of taxation of pollution, polluters must pay a price for their pollution, and the more pollutants they emit, the more pollution taxes they pay. Therefore, the implementation of pollution tax policy will inevitably play a role in controlling pollutant emissions. At present, the pollution taxes levied by western countries mainly include: