摘要
本文认为产品绿色化是一个企业核心竞争力的重要体现,在我国绿色产品的竞争力需要外在制度创新的推动,而生产与消费的外部性是税收提升绿色产品竞争力的正当理由;通过税收引起市场均衡点的变化表明对绿色产品和非绿色产品采取的不同的税收政策可起到增强绿色产品的价格竞争力的作用;最后提出鼓励企业产品绿色化创新的税收激励政策、在生产和流通环节采取促进绿色产品竞争力的有差别的产品税政策的建议。
It is considered that making the products pollutedless-green goods-is the enterpfise＇s core. In our country the competitive power for such products needs to be promoted by outer system, and the externality of production and consumption is the just reason of the tax＇s interference.That tax making market equilibrium point move tells us： different tax policy between green goods and nongreen goods could promote green goods＇ price competitive power. At last, I offer the tax-policy suggestion on how to encourage the enterprises to make their goods green, and how to promote green goods＇ competitive power in the area of production and circulation.
出处
《上海商学院学报》
2008年第1期91-93,共3页
Business Economic Review
关键词
绿色产品竞争力
税收促进
法经济学分析
competitive power of green goods, tax promotion, legal economics analysis
