排污税在循环经济发展初期推进效用的经济分析  

Economic Analysis on Pollution Tax Effectiveness in Early Stage of Circular Economy

作　　者：杨清明[1] 吴颖华[2] 

机构地区：[1]西南交通大学经济管理学院,四川成都610031 [2]成都理工大学文法学院,四川成都610059

出　　处：《税务与经济》2007年第1期90-92,共3页Taxation and Economy

摘　　要：循环经济发展的实质是在将环境治理成本计入生产成本的情况下,理顺产品的价格和供给数量。在循环经济发展的初期,单独使用征收排污税的方法对循环经济没有推进效用。在政府面临既要提高企业循环生产的积极性,又要避免产品出现剧烈的价格波动引起信用危机的两难境地的情况下,政府应探索多种方法推进循环经济发展。Circular economy can be promoted by levying the tax to the pollution enterprise. To the point, the article analyzed the circular economy essence which make market clears out by adding the environment cost to the production cost. In early stage of Circular Economy, it is an invalid method that only levying the tax to the pollution enterprise. The government is in a dilemma the region that both must enhance the enthusiasm of enterprise circular production, and must avoid credit crisis resulted from fierce price, so the government should look for more methods.

关 键 词：排污税 循环经济 效用 

分 类 号：F810.42[经济管理—财政学]