|本期目录/Table of Contents|

[1]李金香.我国环境税收制度构建的探讨[J].长安大学学报(社科版),2004,6(01):49-53.
　LIJin-xiang.Exploration on the establishment of environmental tax revenue system in China[J].Journal of Chang＇an University(Social Science Edition),2004,6(01):49-53.
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我国环境税收制度构建的探讨 (PDF)
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第6卷
期数:
2004年01期
页码:
49-53
栏目:
经济与管理
出版日期:
2004-03-20

文章信息/Info

Title:
Exploration on the establishment of environmental tax revenue system in China
作者:
李金香
宁夏大学经济与管理学院,宁夏银川　750002
Author(s):
LIJin-xiang
School of Economics and Management, Ningxia University, Yinchuan 750002, China
关键词:
环境税; 税收制度; 环境问题
Keywords:
environmental tax;  tax system;  environmental problem
分类号:
F810.422
DOI:
-
文献标志码:
A
摘要:
环境问题具有外部性,市场机制往往不能发挥作用,这种外部性构成环境税的理论基础。 而治理环境的各种行政手段和已采取的除税之外的经济手段存在一定的弊端和局限性。要建立新 的环境税收制度,一是征收专门的环境税,二是在其它一般性税种中采取保护环境的税收调节措 施,以配合专门性税种。
Abstract:
The externality of environmental problems always denies the function that market system may perform. Meanwhile, it is this kind of externality that forms the theoretic basis of environmental tax. While various administrative measures of administrating environment and the economic means being apart from tax payment having been adopted are still not perfect.To establish the new system of environmental tax revenue,one way is to levy special environment tax, the other is to take environment protecting tax regulation measures among the other general tax categories to assist special tax categories functioning better.

参考文献/References:

[1]　A .C.Pigou.The economics of welfere[M].London: Macmillian,1932.
[2]　李文浩,卢贤光.开征环境保护税的可行性研究[J].财 经理论与实践,1998,(5):58.
[3]　王景文,许文吴,灼　亮.论我国环境税收制度的构建 [J].税务与经济,2000,(1):19.
[4]　计金标.生态税收论[M].北京:中国税务出版社, 2003.
[5]　毛夏鸾.试论建立环境保护税制的理论依据和政策目 标[J].中国财政信息资料,2000,(19):41.

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备注/Memo

备注/Memo:
收稿日期:2003-11-20
作者简介:李金香(1967-),女,平罗人,宁夏大学 经济与管理学院副教授,主要从事经济学研究。
更新日期/Last Update: 2004-03-20