生态经济
生態經濟
생태경제
Ecological Economy
2008年
11期
90~92
,共null页
生态经济效益 税收政策 激励机制
生態經濟效益 稅收政策 激勵機製
생태경제효익 세수정책 격려궤제
eco-economy efficiency; tax policy; incentive system
我国税收对资源有效利用和环境保护的作用主要是依靠分散在各类税种中的零星规定来实现的。这既限制了税收政策对环境资源的调控力度，又难以形成专门的用于生态环境保护的税收收入。文章指出，激励型税收机制通过让环境资源参与成本分摊，可以在个体追求自己利益的过程中，促进环境资源使用效率的提高，进而可提高生态经济效益。最后，文章结合我国实际，借鉴其他国家的做法，为建立我国生态税收制度设计了基本框架。
我國稅收對資源有效利用和環境保護的作用主要是依靠分散在各類稅種中的零星規定來實現的。這既限製瞭稅收政策對環境資源的調控力度，又難以形成專門的用于生態環境保護的稅收收入。文章指齣，激勵型稅收機製通過讓環境資源參與成本分攤，可以在箇體追求自己利益的過程中，促進環境資源使用效率的提高，進而可提高生態經濟效益。最後，文章結閤我國實際，藉鑒其他國傢的做法，為建立我國生態稅收製度設計瞭基本框架。
아국세수대자원유효이용화배경보호적작용주요시의고분산재각류세충중적령성규정래실현적。저기한제료세수정책대배경자원적조공력도，우난이형성전문적용우생태배경보호적세수수입。문장지출，격려형세수궤제통과양배경자원삼여성본분탄，가이재개체추구자기이익적과정중，촉진배경자원사용효솔적제고，진이가제고생태경제효익。최후，문장결합아국실제，차감기타국가적주법，위건립아국생태세수제도설계료기본광가。
In our country, implementing the aim of protecting natural resources and eco-environment mainly depends on lying scattered on some rules and regulations of the taxation. For this way, not only tax policy adjusting to use the resources and environment has weakened, but also it is quite difficult to forms the revenue for protecting them. Because of this reason, the paper points that through firms pays the cost of they using the resources and environment it can encourages their using efficiency to heighten, further to increase eco-economy efficiency. The paper also designs the framework for the eco- taxation of our country base on the counter reality and drawing on the experience of typical countries for reference.
