外部不经济性是由厂商在生产和经营过程中所造成的对环境的损害和资源的破坏。这种不经济性未计入企业的生产成本 ,而被转移给了社会 ,即全体受害的社会成员承担了少数企业对生态环境的损害结果。随着经济的发展 ,负外部性正逐渐发展为巨大的威胁 ,这就要求政府必须进行积极的干预 ,控制外部性。从经济分析角度讲 ,法律在生态环境的保护中应当起一个降低成本、提高收益、促进资源使用效率的作用。现实生活中 ,解决外部性问题主要采取政府管制、惩罚性税收或补助、颁发经营许可证等办法。利用税收控制污染与其他管制相比 ,有很大的优越性 External diseconomies are the damage to the environment and the destruction of resources caused by the manufacturers during their production and operation. This uneconomic cost not included in the production costs of enterprises, was transferred to the community, that all affected members of society bear the damage caused by a small number of enterprises on the ecological environment. With economic development, negative externality is gradually evolving into a huge threat, which requires the government must actively intervene to control externalities. From an economic analysis point of view, the law should play a role in reducing the cost, improving the income and promoting the efficiency of resource use in the protection of the ecological environment. In real life, the solution to the problem of externalities mainly adopts government control, punitive tax or subsidies, and issuance of business licenses. Using tax revenue to control pollution has great advantages over other controls