关于我国开征生态税的基本构想

Basic Thoughts on Imposing Ecological Tax in China

本文首先论证了开征生态税的理论基础。指出生态保护与经济社会可持续发展的内在联系 ,并从理论上分析了外部负效应对生态产生的不良影响 ,为实行外部成本内在化提供了理论前提。其次介绍了部分发达国家征收生态税方面的具体实践 ,为我国开征生态税收提供了有益的借鉴。最后为我国开征生态税收进行了具体设计 。

This dissertation first of all expounds and proves the theoretical basis concerning imposing ecological tax, pointing out the inherent relationship between ecological protection and economy social consistent development, and analysing theoretically the harmful effect upon ecology from external negative effect, with the purpose of a theoretical prerequisite of turning the external cost into internal one. Furthermore, this dessertation introduces concrete practice of imposing ecological tax in several developed countries, thus providing the possibility of using their experience for our ecological tax. Finally, the dissertation brings out essential factors of tax system for imposing ecological tax, which can be chosen.