控制农业非点源污染的税费理论  

Tax policy for agricultural non-point source pollution control

作　　者：王晓燕[1] 曹利平[1] 

机构地区：[1]首都师范大学资源环境与旅游学院,北京100037

出　　处：《水资源保护》2008年第3期86-90,共5页Water Resources Protection

基　　金：北京市科委重大项目(D0704004000092);北京市教委科技项目(KM200510028012);北京市优秀人才计划(20061D0501600225)

摘　　要：针对我国目前的农业非点源污染特点和成因,借鉴吸收国外相关领域的研究成果及经验,着重从理论上对控制农业污染的经济政策体系进行了阐述和探讨,提出基于限制和约束功能的税费政策,包括输入税以及费用分摊等,并对征收对象、思路以及各经济政策的功能和适用情况进行了分析。讨论不同信息条件下农用化学品输入税的确定方法。Based on the characteristics and causes of agricultural non-point source pollution （NPSP） in China and achievements and experiences in the study of NPSP in other countries, the economic policy of control of agricultural NPSP is discussed. A tax policy system for controlling agricultural NPSP is developed in this paper. The key issues include input taxes and apportionment of expenses. The taxed objects, approaches, and the functions and suitability of the policies are analyzed in the paper. The detemfination of taxes for inputs of agricultural chemicals under different information conditions is discussed.

关 键 词：农业非点源污染 税费政策体系 输入税 费用分摊 

分 类 号：X327[环境科学与工程—环境工程]