贵州省环境税效应与改革路径选择研究  

Environmental Tax Effect and Path Choice for Reform Analysis in Guizhou Province

作　　者：黄静[1] 

机构地区：[1]贵州财经大学继续教育学院,贵州贵阳550025

出　　处：《贵州商业高等专科学校学报》2015年第2期1-6,共6页Journal of Guizhou Commercial College

摘　　要："十二五"期间,我国明确提出应当加强环境保护建设,对环境收费制度进行"费改税"改革,这一举措势必会对社会经济发展以及生态环境产生重要影响。本文在对开征环境税的现实背景、理论依据进行剖析的基础上,对贵州省现行排污收费制度的现状以及存在的问题进行了分析,并结合贵州省域现实情况,对开征环境税之后贵州省内在生态环境保护、经济发展等方面可能发生的变化进行分析,最后就贵州省开征环境税的整体思路以及具体方案给出了政策建议。During the ＂Twelfth Five - Year Plan＂ period, China clearly puts forward to strengthen the construction of environmental protection and reform the system of environmental charges to ＂fee to tax＂. This will inevitably have an im- portant impact on social and economic development as well as ecological environment. Based on the realistic background and theory of environmental tax and combined with the reality of Guizhou province, this paper analyzes the current pollutant discharge levy system states and existing problems as well as changes of environmental taxes on the ecological envi- ronment protection and economic development. In the end, the author will give the policy proposals about the overall thinking of the environmental tax to be levied in Guizhou province as well as the concrete plan.

关 键 词：环境税 效应分析 路径选择 

分 类 号：F810.42[经济管理—财政学]