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                    污染税基本理论分析

                    时间:2016-02-17 来源:未知 作者:傻傻地鱼 本文字数:2468字

                      第二章 理论分析

                      第一节 外部性理论。

                    星云棋牌官网下载   1890 NIAN,MAXIEERFABIAO《JINGJIXUEYUANLI》TICHU "WAIBUJINGJI"GAINIAN。TARENWEI,"GONGYEZUZHI"SHICHULETUDI、LAODONG、ZIBENZHEISANZHONGSHENGCHANYAOSUZHIWAIDELINGYIZHONGYAOSU,GONGYEZUZHIBAOKUOQIYEGUANLI、DAGUIMOSHENGCHAN、FENGONG、JIQIGAILIANGYIJIYOUGUANCHANYEDEXIANGDUIJIZHONG。MAXIEERTICHU"NEIBUJINGJI"HE"WAIBUJINGJI"ZHEIYIDUIGAINIAN,YONGYUSHUOMINGDANGGONGYEZUZHICHANSHENGBIANHUASHI,XIANGYINGDECHANLIANGRUHEZENGJIA。QIZHONGDUIYUNEIBUJINGJIDEJIESHISHIQIYENEIFENGONGDAILAIDEXIAOLVTIGAO,JIGUIMOJINGJI;WAIBUJINGJIZESHIQIYEJIANFENGONGERCHANSHENGDEXIAOLVTIGAO。

                      MAXIEERYIQIYEZISHENFAZHANWEIWENTIYANJIUDEZHONGXIN,CONGNEIBUHEWAIBULIANGGEFANGMIANKAOCHAYINGXIANGQIYECHENGBENBIANHUADEGEZHONGYINSU,ZHEIZHONGFENXIFANGFAJIJINGJIXUEHOUXUZHETIGONGLEWUXIANDEXIANGXIANGKONGJIAN。

                    星云棋牌官网下载   SHOUXIANYOUNEIBUJINGJIBIRANYOUNEIBUBUJINGJI,YOUWAIBUJINGJIBIRANYOUWAIBUBUJINGJI,CONGZUIJIANDANDECENGMIANKEYIFAZHANDAOMAXIEERLILUNMAXIEERDEMENTUBIGU,ZAIMAXIEER"WAIBUJINGJI"DEJICHUSHANGTICHU"WAIBUBUJINGJI"DEGAINIANHENEIRONG,MAXIEERQIANGDIAODESHIQIYENEIHEQIYEJIAN,ERBIGUBINGBUJINXIANYUCI,QIANGDIAOQIYEHUODONGDUIWAIBUDEYINGXIANG。WAIBUXINGBAOKUOZHENGWAIBUXINGYUFUWAIBUXING,JIASHEGETIXINGWEIDUIQITAGETICHANSHENGLEYOULIYINGXIANGJIZHENGWAIBUXING,DANRUOSHIQIXINGWEIDUIWAIBUGETIDAOZHIBULIYINGXIANGJIFUWAIBUXING。

                      BIRU:YIJIAZHIZHANGZHIZAOCHANGZAISHENGCHANZHIZHANGDEGUOCHENGZHONG,ZHIJIEDUIWAIBUPAIFANGFEISHUI,POHUAIDANGDIHUANJING,ERGAIGONGCHANGQUEBINGWEIWEICIZHIFUXIANGYINGDEPEICHANG,ZHEIJIUSHISHIJIHUODONGZHONGSUOTIXIANCHUDEFUWAIBUXING。

                      JIXUYISHANGWENZHONGZHIZHANGZHIZAOCHANGWEILI:DANGBIANJISHEHUICHENGBENYUBIANJISHOUYIXIANGDENGSHI,CISHISHEHUIFULIZUIDAHUA,JIADINGCISHICHANPINSHULIANGWEI Q1,JIAGEWEI P1.DANSHIGONGCHANGZAISHENGCHANZHIZHANGDETONGDUISHUIWURANWUJIDAQIWURANWUDEPAIFANGBIJIAODA,JICUNZAIFUWAIBUXING,GAIGONGSIWEILEDADAOSIRENLIYIDEZUIDAHUA,BUHUIKAOLVHUANJINGCHENGBEN,ERHUIXUANZEZAIBIANJISIRENCHENGBENHEBIANJISHOUYIXIANGDENGDETIAOJIANXIAJINXINGSHENGCHAN,JIASHECISHIZHIZHANGDECHANLIANGWEI Q2,JIAGEWEI P1.ZAIBUKAOLVFUWAIBUXINGDEQIANTIXIAGONGCHANGSHENGCHANZHIZHANGDESHULIANGBIKAOLVWAIBUXINGQIANTIXIASHENGCHANDESHULIANGDUO Q2-Q1,CONGLINGYIGEJIAODUCHUFA,SHEHUIZIYUANXIANGTONGDEQIANTIXIA,YIXIANGCHANPINDESHENGCHANGUOSHENGJIUHUIDAOZHILINGYIXIANGCHANPINWUFASHENGCHAN,JINERYINFAHUANJINGWURANZIYUANLANGFEIDENGWENTI。

                      DUILEJIAOZHENGHUANJINGWURANFUWAIBUXING,BIGUZAIQIZHUZUOZHONGTICHULEBIGUSHUILILUN,ZHUANMENYONGYUXIAOCHUZHEIZHONGFUWAIBUXING。WOMENJIXUYANYONGSHANGWENDELIZI,BIGULILUNRENWEI,ZHIZHANGZHIZAOCHANGYINGGAIDUIQIPAIFANGXINGWEIFUZE,ZHIFUYOUYUPAIFANGXINGWEIERDUIJUMINZAOCHENGDEFULISUNSHI。

                      HENGZHOUDAIBIAOCHANLIANG Q,ZONGZHOUDAIBIAOJIAGE P,MPC SHIBIANJISHENGCHANCHENGBEN,MB WEIBIANJISHOUYI,BIANJISUNHAICHENGBENWEI MD,MSC WEISHEHUIZONGCHENGBENSHIBIANJISHENGCHANCHENGBENYUBIANJISUNHAICHENGBENZHIHE,JI MSC=MPC+MD.DANG MPC=MB SHI,SHEHUIFULIZUIDA,QIYEHUODEZUIJIACHANLIANG Q1.DUIYUZHENGGESHEHUILAISHUO,DANG MSC=MB SHISUODEDAODECHANLIANG Q*WEIQIYEDEZUIYOUCHANLIANG,S(abcd)SHICHANLIANG Q1 XIASHEHUIZONGCHENGBENXIANGJIAO Q*XIASHEHUIZONGCHENGBENDUOYUDECHENGBENLIANG,S(abc)WEIQIYEZENGJIACHANLIANGHUODEDESHOUYI,YICIFULISUNSHIWEI S(bcd)。ANZHAOBIGUDELILUN,YINGDANGZHENGSHUILAIXIAOCHUWAIBUXING,JIASHEZHENGFUDUIQIYEZHENGSHOU t DANWEISHUIE,QIYEBIANJICHENGBENBIANWEI MPC+t,CISHIQIYEYINWEICHANLIANGJIANSHAOERSUNSHI S(abd)SHOUYI,SHEHUIJIANSHAOFULISUNSHI S(bcd),CONGZONGTIERYAN,SHEHUIZONGTIFULIBIANHUAWEI S(bcd)-S(abd),YINERWOMENRENWEIZHENGSHOUBIGUSHUISHIYOUYIYIDE。

                      第二节 公共物品理论。

                    星云棋牌官网下载   GONGGONGWUPINSHIZHIKEYITIGONGSHEHUICHENGYUANGONGTONGSHIYONGDECHANPIN,JUYOUFEIJINGZHENGXINGHEFEIPAITAXING。

                    星云棋牌官网下载   SUOWEIFEIJINGZHENGXING,SHIZHIRENYIGONGZHONGGAIGONGGONGWUPINDEXIAOFEIBUHUIYINGXIANGTARENDESHIYONG。FEIPAITAXINGSHIZHIMOURENZAIXIAOFEIYIZHONGGONGGONGWUPINSHI,BUNENGPAICHUQITARENXIAOFEIZHEIYIWUPIN,BIRUJIAGOUMAILEYANHUAYONGYURANFANG,LINJUYIBINGDINGJUNKEYIGUANKANQIEBUXUYAOFUFEI,ERJIADUICISHUSHOUWUCE,QISHIDUIYIBINGDINGLAISHUO,ZHEIJIUSHIDE"DABIANCHE"XINGWEI。YIJUYIZHONGWUPINHUOFUWUSHIFOUJUYOUFEIPAITAXINGHEFEIJINGZHENGXING,KEYIJIANGBUTONGDEWUPINHUAFENWEICHUNGONGGONGWUPIN、ZHUNGONGGONGWUPINJISIRENWUPIN。

                      CHUNGONGGONGWUPINSHIZHITONGSHIJUBEIFEIJINGZHENGXINGHEFEIPAITAXING,ERTONGSHIJUYOUJINGZHENGXINGHEPAITAXINGDEZECHENGZHIWEISIRENWUPIN。XIANSHISHENGHUOZHONG,DALIANGWUPINJIEYUCHUNGONGGONGWUPINHESIRENWUPINZHIJIAN,WOMENCHENGZHIWEIZHUNGONGGONGWUPIN。ZHUNGONGGONGWUPINGENJUSHIFOUJUYOUFEIJINGZHENGXINGYUFEIPAITAXING,YOUKEFENWEIYONGJIXINGGONGGONGWUPINHEJULEBUXINGGONGGONGWUPIN。YONGJIXINGGONGGONGWUPINJUYOUFEIPAITAXING,DANSHIDANGSHIYONGZHEDESHULIANGDADAOYIDINGDECHENGDUSHIJIUHUICHANSHENGYONGJI。BIRU,BUSHOUFEIDANYONGJIDEGONGYUANSHIYIZHONGJINGZHENGXINGWUPIN,ZAIJIARUYIGERENJIUHUIXIANZHIQITARENDESHIYONG,TONGSHI,YOUYUGAIGONGYUANSHIMIANFEIDE,YOUJUYOUFEIPAITAXINGDETEXING。JULEBUXINGGONGGONGWUPINJUYOUFEIJINGZHENGXING,DUOZENGJIAYIGESHIYONGZHEDUIQIDEYINGXIANGSHIWEIBUZUDAODE,TONGSHIDUIGAILEIWUPINDESHIYONGSHIXUYAOFUFEIDECONGERJIANGBUYUANFUFEIYOUXIANGSHIYONGGAICHANPINDEXIAOFEIZHEPAICHUZAIWAI,JUBEIGAITEXINGDEYIBANSHIYIXIEZIRANLONGDUANXINGYE。

                      JUTIDEHUAFEN。

                      XIANRAN,DUIYUKONGQI、SHUIZIYUANDENGJUYOUFEIJINGZHENGXINGHEFEIPAITAXING,SHUYUCHUNCUIDEGONGGONGWUPIN,ERHUANJINGEHUADEGENYUANJIUZAIYUHUANJINGDEGONGGONGWUPINTEXING。YIZHONGWUPIN,RUGUOJUYOUFEIPAITAXING,MEIGERENDOUHUICONGZHUIQIUGERENDELIYIZUIDAHUA,JINKENENGDUOQULIYONGTA。YOUYUQIHUOQUBUSHOUYANGEGUANZHI,YINCIHENRONGYIJIUHUIBEIGUODUSHIYONG,ZAOCHENGYANZHONGHOUGUO。

                      DUISHUIZIYUANERYAN,SHUIZIYUANSHUYUSHEHUIZHONGDEMEIGECHENGYUAN,BUCUNZAIRENHESUOYOUQUAN,MEIGERENDOUHUIGENJUZIJIDEFEIYONGXIAOYINGJUECELAILIYONGSHUIZIYUAN,DANSHIYIDANGUODUDESHIYONGJIUHUIZAOCHENGSHUIHUANJINGZHILIANGXIAJIANG,SHUIZIYUANDUANQUE。CISHIWOMENXUYAOZHENGFUBUMENDUIZAOCHENGSHUIHUANJINGPOHUAIDEGERENHEQIYEJINXINGZHENGSHUIYONGYIHUODEHUANJINGBAOHUSUOXUYAODEZIJINZHICHI。

                      第三节 污染税基本理论

                      SHUIWURANSHUISHIYIJIANSHAOGONGYEJISHENGHUOFEISHUIZHONGWURANWUZHIWEIMUDE,DUIGONGYEFEISHUIJISHENGHUOFEISHUIANZHAOYIDINGDEBIAOZHUNZHENGSHOUDEYIZHONGSHUI,SHUYUHUANJINGSHUIDEFANCHOU。

                      JUYOUMUDEXING、DIAOJIEXING、GUANLIANXINGDENGTEDIAN。SHUIWURANSHUISHOURUSHIGUOJIAWEISHIXIANTEDINGDESHUIHUANJINGBAOHUMUBIAOERCHOUJIDEZHUANXIANGSHOURU,QIZHUYAODEMUBIAOSHIBAOHUSHUIHUANJING,JIANSHAOWURANWUDEPAIFANG。MUQIANWOGUODUIYUSHUIWURANSHUIBINGMEIYOUGUODUODELILUN。

                      SHUIWURANSHUIYUHUANJINGSHUICUNZAIJIAOCHAZHONGDIE,LIQINGZHEIXIEGAINIANYEFEICHANGDEZHONGYAO,HUANJINGSHUIZHIJINSHANGWEIYOUMINGQUEDEDINGYI。XIAYIDEHUANJINGSHUISHIZHIGUOJIAWEILEXIANZHIHUANJINGWURANDECHENGDUHEFANWEI,DUIDAOZHIHUANJINGWURANDEJINGJIZHUTIZHENGSHOUDEYIZHONGTEBIESHUIZHONG。

                      GUANGYIDEHUANJINGSHUISHIZHISHUISHOUTIXIZHONGYUHUANJINGBAOHU、ZIRANZIYUANLIYONGYOUGUANDEGEZHONGSHUIMUYUSHUIZHONGDEZONGCHENG。

                      OECD RENWEIHUANJINGSHOUFEIZAIMOUZHONGCHENGDUSHANGBAOKUOWEIWURANZHIFUDEJIAGE,XIANGYINGWURANZHEDUIHUANJINGFUWUXUQIUDESHEHUICHENGBENHUIBEINEIZAIHUADAOSIRENCHENGBENHUOZHESHOUYIDEJISUANZHONGQU。

                      PAIWUFEISHIZHIZHIJIEXIANGHUANJINGPAIFANGWURANWUDEDANWEIHEGETIGONGSHANGHUZHENGSHOUDEFEIYONG,ZHENGSHOUFANWEIYIBANBAOKUOWUSHUI、FEIQI、GUTIFEIWUJIWEIXIANFEIWU、ZAOSHENGCHAOBIAO。WOMENKEYIBIJIAOYIXIAPAIWUFEIYUSHUISHOUDEQUBIE。ZAIWOGUOSHUISHOUYUPAIWUFEISHIYOUYANGEDEQUBIEDE,SHUISHOUBISHOUFEIGENGJIAGUIFANYANJIN,CONGXIABIAOZHONGJIKEKANCHU。

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