基于可持续发展的环境保护税制度研究-财政学专业论文.docxVIP

AbstractWith Abstract With the social process step by step，the concept of sustainable deVelopment gains more aIld more attention from Various countnes．people began to reflect on their actions from time to time，especially for the increasing enVironmental poIlution and depleting resources of today，Economic deVelopment is not the only pursuit of mankind． Tb make economic，social a11d enVironment to achieVe hamony and unity is the common goal of mankind． in the deVelopment of the economy． The meaning of sustainable deVelopment is embodied in the four aureas：Firstly，sustainable economic deVelopment； secondly， ecologically sustainable development， thirdly’ sociaJ sustainable deVelopment锄d fourthly，global sustainable development．For achieve global sustainable deVelopment，h啪anity must work together． As a public goods enViro啪ent and resources，in the course will have a negative extemal efIfect，which is the root causes of enViro姗ental problems．How to eliminate the use of enViro啪ent锄d resources arising f．rom such extemalities?’’The father of welf打e economics，”Pigou giVes the solution tllat is ta)(ed．Negative extemal eH’ects on the economic behaVior of ta)【，to extemal costs，thus the greatest degree of reduction of enViro啪ental pollution founded．But in the end how much taX leVy will not aa’ect the economy，but also to protect the enViro姗ent，Pigou did not giVe a specific figure，in practice it is di币cult to quantify．ARer all，Pigou pointed out the direction for us，m锄y countries，especially European Union countries haVe already started operations．EU enVironmental protection for sustainable deVelopment though the establishment of ta)【 system is an eff-ectiVe so】ution to solVe the economic conflict between development and enVironmental protection．It is Very worthy 0f our study and reference． China’s emissions fee system can not meet the need of economic and social deVelopment which has been far from the needs of and the existing tax system can not solVe our economic and enVironmental conn