| 环境政策创新:论在中国开征环境税收 |
| |
| 引用本文： | 张世秋,贺燕,曹静. 环境政策创新:论在中国开征环境税收[J]. 北京大学学报(自然科学版), 2001, 37(4): 550-556 |
| |
| 作者姓名： | 张世秋 贺燕 曹静 |
| |
| 作者单位： | 北京大学环境科学中心, |
| |
| 基金项目： | 国家自然科学基金;79700003; |
| |
| 摘 要： | 在中国经济转型以及经济全球化的社会经济背景下，分析了在中国实施环境税收制度的必要性与可能性。从制度分析的角度剖析了环境税收制度相比于命令－控制型政策、排污收费制度和排污许可证制度的优化，从而从理论与实践两方面探讨了在中国进行环境政策创新，开征环境税收的重要意义，认为在短期内，排污权交易政策的制度条件尚不成熟，环境政策体系应该采取税费并存逐步过渡到以环境税收为主的方式。
|
| 关 键 词： | 环境政策 环境税收 命令－控制型手段 排污收费 排污权交易 中国 政策创新 |
Environmental Policy Innovation:Discussion on Implementing Environmental Tax in China |
| |
| ZHANG Shiqiu HE Hongyan CAO Jing. Environmental Policy Innovation:Discussion on Implementing Environmental Tax in China[J]. Acta Scientiarum Naturalium Universitatis Pekinensis, 2001, 37(4): 550-556 |
| |
| Authors: | ZHANG Shiqiu HE Hongyan CAO Jing |
| |
| Abstract: | The Authors analyze feasibility to introduce environmental tax system in China in the context of economic transition and globalization of economy,and further discuss the advantages of environmental tax compared with command|control policy,pollution charges system,and emission trading.The Authors conclude that the institutional arrangements and social economic conditions in China can not support the implementation of emission trading,the environmental policy should consider transform gradually from co|existence of charges and tax to mainly depends on environmental tax. |
| |
| Keywords: | environmental policy environmental tax command|control policy pollution charges emission trading |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
