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税收是循环经济宏观调控体系中的重要手段,它在循环经济中发挥作用的核心与根本目标在于促进资源永续利用和环境保护。传统外部性理论对环境成本的补偿可以用作解释税收存在的一个重要依据但却是不完全的,只有从可持续发展角度对传统外部性理论进行延伸分析,才能完整说明全部外部性(包括代内和代际)的存在与矫正是循环经济中税收发挥促进作用的理论依据。
Taxation is an important means in macroeconomic regulation and control of circular economy. Its core and fundamental goal of playing its role in circular economy is to promote the sustainable use of resources and environmental protection. The compensation of environmental costs by traditional externality theory can be used as an important basis for explaining the existence of tax revenue but it is not complete. Only by extending the analysis of traditional externality theory from the perspective of sustainable development can we fully explain the total externality The intergenerational and intergenerational) existence and rectification is the theoretical basis for promoting the tax revenue in circular economy.