开征环境污染税的理论和现实思考  

The theoretical and realistic thought on collecting environmental pollution tax

作　　者：杨林[1] 陈书全[2] 

机构地区：[1]青岛海洋大学金融学系,山东青岛266071 [2]青岛海洋大学法学院,山东青岛266071

出　　处：《山东农业大学学报（社会科学版）》2002年第4期52-55,共4页Journal of Shandong Agricultural University(Social Science Edition)

摘　　要：随着我国工业经济的发展和人口的持续增加 ,环境污染愈益成为影响和制约我国经济可持续发展的重要问题。近年来 ,理论界和实务界一直在探索有关环境保护的有效手段。其中 ,开征环境保护税成为保护环境、促进经济可持续发展的一个重要方略。本文在分析我国适时开征环境保护税的理论依据和实践效应的基础上 ,评析了我国现行有关环境保护的税费政策 ,并借鉴西方国家的可行作法和有益经验 。With the development Of China's industrial economy and the increase of population,the problem of environmental pollution affects the extended development of China's economy.People are always tracing the approach to protecting environment.We've found that collecting environmental pollution tax is one of important measures.The article analyzes the theoretical evidence and realistic effect,and comments on the tax and fee policy about protecting enviroment we are now working.In the end,the article puts the preliminary conception of collecting enviromental pollution tax at the right time.

关 键 词：环境保护税 排污费 外部效应 自然资本 消费补偿 

分 类 号：F810.42[经济管理—财政学]