摘要
环境是人类赖以生存的最基本的条件之一。由于环境污染具有"负外部性"(NerativeExternali ties),征收污染税即绿色税收,可以使厂商的私人成本等于社会成本。因而,我们应借鉴经济发达国家利用税收杠杆保护环境的成功经验,实施环保"费改税"措施,从而实现与国际对接。
The environment is one of the west basic condition which the mankind depends on for existence Because the environmental pollution has'Nerative Extemalities',it is a green tax revenue to impose the pollution tax,Can make the private cost of the manufacturer equal to the social cost.Therefore,use successful experience that the economic developed country utilizes the tax revenue liver to protect the environment for reference,Impliment environmental protection'transform administrative fees into taxes'measure,realize and connect with the world.
出处
《哈尔滨商业大学学报（社会科学版）》
2004年第2期47-48,101,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
环境保护税
污染税
污染费
西方国家
社会成本
Environmental current situation
Environmental protection tax
Environmental protection'transformssdministrative fees into taxes
