发挥税收作用 推进我国的可持续发展  

Promoting the Sustainable Economic Development in China through Giving Full Play to the Role of Taxation

作　　者：殷玉辉[1] 

机构地区：[1]中央财经大学,北京100081

出　　处：《中央财经大学学报》2002年第12期4-7,共4页Journal of Central University of Finance & Economics

摘　　要：目前 ,资源浪费、生态破坏和环境污染等一系列环境问题给国家的可持续发展造成了严重的威胁。本文以经济学理论为基础解释了环境问题的成因 ,并揭示出环境税是解决这一问题的关键选择 ,同时 ,对于环境税制在我国的构建方面提出了一些具体的建议。At present, a series of environmental problems,such as resources wasted,ecological ruining and environmental pollution ,have posed serious threat to sustainable economic development of China.Based on the theories of economics,this article explains the economic origin of the problems of environment and then concludes that the collection of environmental tax is the key choice to solve these problems.What is more ,it put forward some concrete suggestions on how to establish environmental taxation in China.

关 键 词：可持续发展 环境问题 环境税 中国 公共产品 外部性 税率 税收优惠政策 

分 类 号：F812.42[经济管理—财政学] X196[环境科学与工程—环境科学]