共查询到19条相似文献,搜索用时 656 毫秒
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市场经济转型期中国环境税收政策的探讨 总被引:2,自引:0,他引:2
环境税收是一种能够有效促使环境资源价值化和环境外部不经济性内部化的经济管理手段。本文在分析国内外现行和拟议中的环境税收政策的基础上,提出了建立市场经济下我国环境税收政策的基本构架,包括征收目的,税制构成要素以及税收管理和使用等,同时对实施环境税的机制和条件作出了分析。作者认为,政府应及时抓住当前市场经济改革的有利时机,尽快制定和实施符合我国国情的环境税收政策。 相似文献
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废纸回收企业的竞争和国家再生资源税收政策的实施,对我国废纸回收行业影响很大,分析了产业环境的变化对废纸行业的影响,以及废纸回收行业面临的困境,被提出废纸回收行业走出困境的做法和建设。 相似文献
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郑彬 《辽宁城乡环境科技》2010,(1):19-21
我国粗放型的经济增长模式已对资源和环境造成了巨大压力,目前的税收政策一定程度上发挥了鼓励节约资源、降低污染的作用,但对微观经济主体行为的调节力度不够,因此应调整现有的税收政策,使经济主体在税收政策引导下自觉节约资源、保护生态环境,促进循环经济发展。 相似文献
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国外环境资源税收政策及对中国的启示 总被引:2,自引:0,他引:2
介绍发达工业国家为促进环境与资源保护而施行的环境资源税收政策,认为其对我国具有借鉴作用,并提出进一步加强中国环境资源保护工作的对策。 相似文献
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2009年1月1日,再生资源行业开始实行新的税收政策。新税政的实施,对再生资源行业影响巨大。结合企业实际情况,论述了由于新税政实施而使企业负担加重、经营困难等具体问题。同时,为促进再生资源回收行业的发展,保证新税政的顺利实施,提出具体建议和措施。 相似文献
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《Environmental Science & Policy》2008,11(3):240-252
Taxes on chemical compounds still constitute a fairly small share of the total environmental tax base in Europe, but proposals for new chemical tax schemes have become common. The overall purposes of this paper are to analyze: (a) the economics and politics of taxing chemical compounds; and (b) the future potential for increased implementation of such taxation policies in Europe. While much of the discussion is general in scope, the empirical part focuses on the case of fertilizer taxation in Austria, Denmark, the Netherlands, Norway and Sweden. There exists an inevitable trade-off between costly monitoring on the one hand and the achievement of a cost-effective allocation of nitrate leaching abatement measures on the other. This is true for many types of chemicals and our analysis of the fertilizer case provides a number of general lessons for future implementation of environmental taxes in the chemicals field. The choice of tax scheme design matters not only for the cost effectiveness of the policy, but can also be an important mean of reducing any political opposition towards environmental taxes. The European experience in fertilizer taxation indicates that some kind of earmarking of tax revenues can be effective in increasing the legitimacy of the tax policy, and taxes which achieve a close proportionality to damage done will often be perceived as fair. The latter implies that taxation close to environmental damages and the reduction of the associated transaction costs should be policy priorities. Finally, an important feature of many legal provisions – including the EC Nitrate Directive – is the weight given to goal fulfilment, and although taxes are in no way prohibited they may be abandoned since their impacts on environmental quality (and ultimately on goal fulfilment) can be hard to predict. 相似文献
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开征环境税既是贯彻执行节约资源,保护环境基本国策的必然选择,也是国家筹集环境资金的主要渠道。近几年来,国家多次提出要研究开征环境税,理论界和实务界也对环境税的开征进行了有益探讨。考虑到中国环境污染情况、生态破坏状况和税收制度等,采取独立型环境税的模式,选择三大类环境税税种,待条件成熟再扩大征收范围。对于环境税的实施,特别是征收管理,选择由国家税务部门和环保部门协调配合进行,同时指出两部门在征管工作中可能面临的局限性,并提出了完善其征管的对策。 相似文献
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锡林郭勒盟是我国重要的煤炭能源基地,近年来,煤电一体化开发为地区带来经济效益的同时也给环境带来巨大压力,大面积的草原受到破坏和威胁,引发了一系列生态问题,需要在锡盟未来的地区经济发展中引起注意。应该借鉴国际上对煤炭业开征环境保护税的经验,进行我国草原区煤炭业环境保护税费改革的制度设计和政策落实。 相似文献
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环境税“双重红利”理论自提出以来就引起学术界的广泛关注,OECD国家对此进行了长期的实践,取得了不错的效果,其探索性的举措为解决“如何协调环境保护与经济发展”这一当下热门问题提供了思路和参考.借鉴OECD国家环境税政策的成功经验,立足于当下中国税制改革的现实背景,以实现“双重红利”为目标,为中国环境税制改革提供建议,使中国的环境税制度既能实现环境保护的目标,又能促进经济发展,减少税收效率损失. 相似文献
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环境税收制度是未来中国环境政策改革的突破口,相对于其它的环境政策如排污收费与排污权交易等,环境税收其经济效益与环境效益明显,开征环境税收有重要的意义,但在短期内,我国实施环境税收制度的条件尚不成熟,环境政策体系应该采取税费并存,并逐步过渡到以环境税为主的方式。 相似文献
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结合湖北省武汉市再生资源回收、经营企业的实际情况,论述了自2009年1月1日再生资源行业开始实行新的税收政策以来所面临的突出问题,即企业难以取得进项抵扣发票,税负增加过重;先征后退,税款占压资金,影响资金周转,增加资金成本;起初库存不能计算进项税额,加大库存商品亏损。并针对上述问题,提出具体建议。 相似文献
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《Journal of Cleaner Production》2008,16(1):37-50
The heart of an environmental management system is the implementation of environmental policy in an organisation by the use of environmental aspects, goals and management programmes. The aim of this paper is to characterise this implementation and discuss how it could be improved. In order to achieve the objective of the paper a multiple-case study was performed in ISO 14001-certified or EMAS-registered organisations in Sweden. It is concluded that the implementation of environmental policy is strictly controlled by specifications in ISO 14001 or EMAS. Some organisations, mostly smaller, are forced to form their environmental policy implementation in a way that is not suited for their type of organisation. Many organisations find it hard to measure their environmental goals and to set long-term or medium-long-term time periods for their goals. In addition, the organisations do not involve their employees to a very great extent in the implementation of the environmental policy. If they do let middle managers and line personnel to participate, it is usually early in the process, as early as in the identification of environmental aspects. 相似文献