摘要
生态税收是政府通过对破坏生态环境的行为(生产行为和消费行为)征收相应数量的税收,用于环境保护的投资或对保护环境的行为的税收支出,以保持生态平衡的一种税收体系。中国日趋严峻的生态环境、生态税制的缺位、可持续发展战略的实现以及提高公民环保意识迫切要求构建我国的生态税收体系。因此,制定完备的《生态税法》;改革旧税种,创立新税种完善税收体系;奖惩并重、税收征收与支出并举,就成为构建我国生态税制的基本思路。
The failure of market mechanism caused by vague property right, public goods and externalities is the economic root of environmental pollution. Therefore, it is a common way to solve this problem from economic perspective throughout the world. It has become an important content of taxation reform to protect environment through taxation or other taxation-related means. The global trend of ecological taxation has emerged. The ecological taxation is taxation system which means that government collects a certain amount of tax for the ecologically damaging actions including production action and consumption action to pay for environmental protection, thus to sustain ecological balance . Ecological taxation system comes into being accompanying the ecological deterioration caused by the rapid industrialization and people's gradual realization for its disastrous result. The failure of market mechanism in economic external effects is the theoretical base of ecological taxation. Compared with direct regulation, financial subsidy, charging for pollution discharge, license transaction for pollution discharge and sale of pollution permission, ecological taxation seems more simple, equitable, effective and world-accepted .It will become an important kind of taxation in 21st century, and also an ideal way of realizing environmental objectives .It can stimulate the improvement of enterprises' production technology, reduce the amount of polluted materials. It benefits the coordination of micro-economic efficiency and macro-economic efficiency. Based on the above-mentioned benefit which the ecological taxation brings, ecological taxation is highly appreciated by more and more countries in the world, and it is also a symbol of civilization degree of any nation. China's increasingly severe ecological environment, the absence of ecological taxation , the desire for attainment of sustainable development strategy and raising of the consciousness of citizen's environmental protection demand pressingly the establishment of China's ecological taxation system . Therefore, fundamental train of constructing China's ecological taxation system is to issue a complete ecological taxation law, reform the old tax items, create new tax items and attach importance to both rewards and punishments.
出处
《人文地理》
CSSCI
北大核心
2005年第1期90-94,共5页
Human Geography
关键词
生态税收
生态学化
生态环境
外部性
ecological taxation
ecology orientation
ecological environment
external effect
