我国征收环境税对经济发展的影响.docVIP

PAGE \* MERGEFORMAT 11我国征收环境税对经济发展的影响 邓开 20071042202内容提要随着全球气候变暖、我国很多湖泊和河流受到污染、森林砍伐形成的很多秃山、沙漠化严重、水土流失、城市空气污染特别是城际的垃圾污染等一系列影响社会生存和发展的环境问题的凸现，和随着国际环保呼声的加强，国际经济交流的渗透环境因素的增加和我国经济发展要从粗放式高能耗高污染向环境友好，能源节约型转变，对我国订立和实施环境税提出了客观现实要求，以引导社会环境保护事业的发展，引导企业走上环境友好的可持续发展的道路，以加强国家宏观调控的能力，以提升我国国际形象和提高我国国际政治地位。本文首先介绍了环境税的理论根源论证了其合理性，进一步从经济学上分析了我国开征环境税对我国经济社会发展重要作用和影响，再而介绍了国外有关环境税的情况，最后在我国应设立什么样的环境税的基础上对我国怎么设立环境税提出建议。[关键词]环境税 国外情况 建议SummaryWith global warming, Chinas many lakes and rivers are polluted, forests cut down to form a lot of bald mountains, serious desertification, soil erosion, urban air pollution, especially pollution, inter-city garbage influence social survival and development of a series of environmental problems The highlight, and with the strengthening of international environmental voice of the international economic exchanges to increase the penetration of environmental factors and the extensive mode of economic development from energy consumption and high pollution to the environment of high-friendly, energy-saving changes on the set and implementation of environmental taxes raised requirements of objective reality, in order to guide the development of social protection, environment-friendly guide enterprises to embark on the path of sustainable development to strengthen the capacity of national macro-control in order to enhance Chinas international image and improve Chinas international political status. This paper introduces the theory of root causes of environmental taxes proved reasonable, and further analysis from the economics of the introduction of environmental taxes on the important role of economic and social development and impact, and further describes the situation of foreign taxes related to the environment, and finally in China What kind of environment should be established on the basis of taxation of how the establishment of an environmental tax proposals.[Key Words] environmental tax the foreign si