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发展循环经济,促进清洁生产,实施可持续发展战略,是世纪之交全球经济呈现出的新态势,目前这一战略已为世界各国普遍倡导和采纳,如何将其应用于生产实践,为各国所关注,利用政府对生产者生产进行调节的职能对社会生产进行引导和调控就是有效的手段之一。本文从经济学的角度分析了政府税费政策对生产者选择清洁生产要素的影响作用,通过这一认识,力求为政府制定和实施与环保相关的税费政策提供理论支持。
The development of circular economy, the promotion of cleaner production and the implementation of a strategy of sustainable development are the new trends that the global economy has shown at the turn of the century. At present, this strategy has been widely advocated and adopted by all countries in the world and how it can be applied in production practice. It is one of effective measures to guide and regulate social production by paying attention to and using the government’s function of regulating producers’ production. From the perspective of economics, this paper analyzes the effect of government tax-fee policy on producers’ choice of cleaner production elements. Through this understanding, it seeks to provide theoretical support for the government to formulate and implement the environmental-related tax policy.