| 基于生命周期的生态税收体系建设 |
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| 引用本文： | 李春发,王彩风,王博. 基于生命周期的生态税收体系建设[J]. 北京工业大学学报(社会科学版), 2007, 7(5): 28-30 |
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| 作者姓名： | 李春发 王彩风 王博 |
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| 作者单位： | 1. 天津理工大学,管理学院,天津,300384
2. 武汉理工大学,信息学院,武汉,430070 |
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| 基金项目： | 天津市哲学社会科学研究规划资助项目(TJ05-JJ012) |
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| 摘 要： | 针对高投入、高消耗、高排放、难循环、低效率的粗放式经济增长对生态环境的巨大破坏,指出经济增长应考虑环境成本,征收生态税。通过生命周期分析与循环经济"3R"原则相结合,提出了基于生命周期的生态税税收体系概念模型,对如何构建适合我国国情的生态税税收体系给予了一定的相关建议。
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| 关 键 词： | 生态税 产品 生命周期 环境成本 |
| 文章编号： | 1671-0398（2007）05-0028-03 |
| 修稿时间： | 2007-04-19 |
Building of Increasing Ecological-taxes System Based on Product Life Cycle Analysis |
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| LI Chun-fa,WANG Cai-feng,Wang Bo. Building of Increasing Ecological-taxes System Based on Product Life Cycle Analysis[J]. Journal of Beijing Polytechnic University(Social Sciences Edition), 2007, 7(5): 28-30 |
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| Authors: | LI Chun-fa WANG Cai-feng Wang Bo |
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| Affiliation: | 1. School of Management, Tianjin University of Technology, Tianjin 300384, China; 2. School of Information Engineering, Wuhan University of Technology, Wuhan 430070, China |
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| Abstract: | The environment cost should be concerned when the ecological-taxes should be increased against the conditions of high input,high consumption,high discharging,difficult recycling and low efficiency in course of the rough mode of the present development of the economy in China.Notional model of increasing ecological-taxes was set up through product life cycle analysis combined with the principles of"3R"about the theories of circular economy.Some suggestions were put forward to build the ecological-taxes system adapting to the real conditions in China. |
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| Keywords: | ecological-taxes product life cycle environment cost |
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