论征收环境税对企业国际竞争力的影响

^文档编号:GM037    ^文档字数:8541,页数:12

摘   要

     近年来随着国际间的贸易往来越来越趋全球化，环境问题也日益成为阻碍社会进步的重要因素。近年来，运用经济手段处理环境问题已受到世界各国的高度重视，而税收手段则是其中最重要的一种方式。
20世纪90年代以来，西方国家的环境税制发展迅速。但环境税对企业国际竞争力到底有什么影响，一直很有争议，很多人认为，环境税的设立会降低国际竞争力，其他一些人则认为，环境税的设立将会提高企业的国际竞争力。本文主要从征收环境税对企业国际竞争力的理论分析和实证分析两方面，讨论了环境税的征收虽然在短期内会降低企业的国际竞争力，但从长期来看，通过相应的环境标准和环境管理，会使企业提高其环境竞争力，从而提升企业的国际竞争力。本文最后就应采取怎样的措施来设立环境税，提高我国企业的国际竞争力，提出了几点建议。

[关键词]环境税    环境标准   环境管理    国际竞争力

Abstract

            In recent years, with the integrating of trading between countries, environment problems have been the main factor that holds back the development of the society. Recent years, a mean has been highly concerned by a lot of countries in the world, which is using economic means to solve environment problems, while revenue is one of the most important tools.       
Since 20 century, 90’s, environmental revenue has been developing very fast in west countries. In a lot of people’s mind the use of environmental revenue will influence international competitiveness and others don’t think so. This thesis discusses that the environment revenue will reduce the competitiveness in short time, but from long time, it can promote the competitiveness by upgrading environmental standard and environmental quality. At last this thesis gives some suggestions on how to upgrade our company’s international competitiveness.

[key words] Environmental revenue; Environmental standard;   Environmental management; International competitiveness

目  录

1.导论 .....................................................2
1.1选题的意义 ..............................................2
1.2本选题的国内外研究现状 ..................................3
2 国内外环境税的实施情况 ...................................5
2.1环境税在国外的实施情况 ..................................5
2.2环境税在国内的实施情况 ..................................6
3 环境税征收对企业国际竞争力的影响分析 .....................7
3.1理论分析 ................................................7
3.2实证分析——以我国为例 ..................................8
4．利用环境税，提高企业的国际竞争力 ........................9
4.1从企业内部改变来提高企业国际竞争力 ......................10
4.2从政府对环境税的设立本身来提高企业国际竞争力 ............10
参考文献 ...................................................11
致    谢 ...................................................12

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