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随着我国工业化和城镇化步伐的加快,经济在快速增长的同时,人们赖以生存的大气环境却付出了惨痛的代价,严重的环境污染已经影响到了人们的身心健康。清洁的空气作为一种公共品,具有非竞争性和非排他性,如果仅让市场进行调节,污染将永远不会停止,因此需要政府的介入,采取相应的财税政策弥补市场失灵。本文共分为三个部分。一、分析我国大气污染的成因。二、了解和借鉴西方国家治理大气污染的财税政策及手段。三、对我国大气污染现行财税政策的建议。
As the pace of industrialization and urbanization in our country accelerates, the economy is rapidly growing. At the same time, the atmosphere in which people rely for their existence has paid a devastating price. Serious environmental pollution has affected people’s physical and mental health. As a public good, clean air is non-competitive and non-exclusive. If the market is adjusted only, the pollution will never stop. Therefore, the government needs to intervene and take appropriate fiscal and taxation policies to make up for the market failure. This article is divided into three parts. First, analyze the causes of air pollution in China. Second, understand and learn from Western countries fiscal and taxation policies and measures to control air pollution. Third, China’s air pollution in the current fiscal policy recommendations.