摘要
长期以来 ,人类片面强调对自然的单向征服 ,导致生态环境受损。生态环境问题的经济特征是效益的公共性和外部性 ,由此决定了解决此类问题具体涉及两方面的措施 ,即纠正具有负外部性的经济行为和提供生态公共品。无论是外部效应内在化 ,还是生态公共品的提供 ,税收都是重要手段。因此 ,应借鉴发达国家生态税收的经验 ,建立和完善我国的生态税收体系。
Owing to the fact that mankind has emphasized to conquer nature unilaterally, the ecological environment has been greatly destroyed since a long time ago. The economic feature of ecological environment problem is its public and external characters, which determine that there are two concrete steps in solving such a problem: to rectify the minus external economic behavior and to provide ecological common product. No matter whether the external effect is internalization or the common product of ecology is provided, the taxation is the significant measure. Hence, we should take developed countries'ecological taxation experience as reference, establish and perfect China's ecological tax system.
出处
《山东财政学院学报》
2004年第5期33-38,共6页
Journal of Shandong Finance Institute
关键词
生态税收
经验
税制设计
ecological taxation
experience
tax system design
