关于对烟花爆竹行业开征环境税问题探讨研究

如今燃放烟花爆竹所带来的环境问题已经日益明显,特别是对环境空气质量的影响。在当今雾霾笼罩的大氛围下,对烟花爆竹的生产和销售、消费领域采取适当环境经济手段来调控(如征收环境税)就显得很有必要,这在一定程度上可以控制烟花爆竹的消费量,减少燃放烟花爆竹所造成的环境外部性。同时用征收来的环境税对研发采用环保药剂、先进技术的企业进行补贴、奖励,或者对于这些企业给予一定的环境税优惠,可以引导烟花爆竹产业朝着更加健康的方向发展。

Discussion on Environmental Taxation on Fireworks

The environmental pollutions caused by fireworks has become increasingly obvious, particularly on ambient air quality. It is becoming important to take environmental economic means on fireworks production and sales（ such as environmental taxation）. This measure can control the consumption of fireworks to some extent, reduce the environmental externality. Simultane- ously with the imposition of environmental taxation to subsidize environment - friendly enterprises, or for these companies to give certain environmental taxation concessions, can guide the fireworks industry towards a more healthy direction.