摘要
本文在政府进行生态调节理论依据分析的基础上,综述了目前对生态税费调节政策的研究成果,指出了理论研究不能付诸实践的原因是对行为人相关行为的生态影响的定量问题,提出了运用碳循环和碳平衡理论,用行为人的相关行为对碳的固着和释放的量即对碳平衡的贡献作为生态税费的定量和计量标准,同时提出碳贸易和许可证等辅助政策。
This paper describing the researches on ecological taxations and fees based on the theoretical analyze of basis of government regulating the ecological construction.And pointing out the cause of theory cannot be in effect is that the ecological impact of the human's behavior cannot be calculated.The method to calculating the ecological impacts is put forward that using the carbon-balance theory.The contribution on carbon cycle releasing or fixing carbon quantity will be the criterion of taxation and ecological charge or compensation.And some auxiliary policies,such as carbon trading and carbon releasing permission,is also be put forward in the paper.
出处
《林业经济问题》
2004年第1期1-5,共5页
Issues of Forestry Economics
基金
江苏省教育厅高校哲学社会科学基金资助项目