本文選題：發(fā)達國家　切入點：污染歷程　出處：《經(jīng)濟研究參考》2017年33期 　論文類型：期刊論文

【摘要】：大氣污染的發(fā)展演變歷程與人類活動密切相關,發(fā)達國家在工業(yè)化、城市化進程中,率先出現(xiàn)了嚴重的空氣污染,也經(jīng)歷了從末端治理到源頭防治再到環(huán)境保護的治理過程。在這個過程中,各國不僅注重發(fā)揮法律、法規(guī)的作用,還十分注重發(fā)揮財稅政策的作用,不斷探索和實施多樣化的財稅政策。經(jīng)過幾十年的努力,發(fā)達國家在大氣污染的治理方面,取得了顯著成效。借鑒發(fā)達國家治理污染的經(jīng)驗、教訓,結合我國國情和發(fā)展階段,我國的大氣污染治理財稅政策應從明確政府責任、完善政策手段和推進政策工具創(chuàng)新三個大的方面入手。
[Abstract]:The development and evolution of air pollution is closely related to human activities. In the process of industrialization and urbanization, the developed countries have taken the lead in the emergence of serious air pollution. In this process, countries not only pay attention to the role of laws and regulations, but also pay great attention to the role of fiscal and taxation policies. Continuously exploring and implementing diversified fiscal and taxation policies. After decades of efforts, developed countries have achieved remarkable results in the treatment of air pollution. The fiscal and taxation policy of air pollution control in China should start from three aspects: clear government responsibility, perfect policy means and promote innovation of policy tools.
【分類號】：F812.0;X51

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