生态经济效益呼唤激励型税收政策  

Eco-Economy Efficiency Calling the Incentive Taxation

作　　者：张敬一[1] 范纯增[1] 

机构地区：[1]上海交通大学经济学院,上海200052

出　　处：《生态经济》2008年第11期90-92,96,共4页Ecological Economy

摘　　要：我国税收对资源有效利用和环境保护的作用主要是依靠分散在各类税种中的零星规定来实现的。这既限制了税收政策对环境资源的调控力度,又难以形成专门的用于生态环境保护的税收收入。文章指出,激励型税收机制通过让环境资源参与成本分摊,可以在个体追求自己利益的过程中,促进环境资源使用效率的提高,进而可提高生态经济效益。最后,文章结合我国实际,借鉴其他国家的做法,为建立我国生态税收制度设计了基本框架。In our country, implementing the aim of protecting natural resources and eco-environment mainly depends on lying scattered on some rules and regulations of the taxation. For this way, not only tax policy adjusting to use the resources and environment has weakened, but also it is quite difficult to forms the revenue for protecting them. Because of this reason, the paper points that through firms pays the cost of they using the resources and environment it can encourages their using efficiency to heighten, further to increase eco-economy efficiency. The paper also designs the framework for the eco- taxation of our country base on the counter reality and drawing on the experience of typical countries for reference.

关 键 词：生态经济效益 税收政策 激励机制 

分 类 号：F062.2[经济管理—政治经济学] F812.42