論征收環(huán)境稅對企業(yè)國際競爭力的影響

國際貿(mào)易論文編號:GM037    論文字數(shù):8541,頁數(shù):12

目  錄

1.導論 .....................................................2
1.1選題的意義 ..............................................2
1.2本選題的國內(nèi)外研究現(xiàn)狀 ..................................3
2 國內(nèi)外環(huán)境稅的實施情況 ...................................5
2.1環(huán)境稅在國外的實施情況 ..................................5
2.2環(huán)境稅在國內(nèi)的實施情況 ..................................6
3 環(huán)境稅征收對企業(yè)國際競爭力的影響分析 .....................7
3.1理論分析 ................................................7
3.2實證分析——以我國為例 ..................................8
4．利用環(huán)境稅，提高企業(yè)的國際競爭力 ........................9
4.1從企業(yè)內(nèi)部改變來提高企業(yè)國際競爭力 ......................10
4.2從政府對環(huán)境稅的設立本身來提高企業(yè)國際競爭力 ............10
參考文獻 ...................................................11
致    謝 ...................................................12

摘   要

     近年來隨著國際間的貿(mào)易往來越來越趨全球化，環(huán)境問題也日益成為阻礙社會進步的重要因素。近年來，運用經(jīng)濟手段處理環(huán)境問題已受到世界各國的高度重視，而稅收手段則是其中最重要的一種方式。
20世紀90年代以來，西方國家的環(huán)境稅制發(fā)展迅速。但環(huán)境稅對企業(yè)國際競爭力到底有什么影響，一直很有爭議，很多人認為，環(huán)境稅的設立會降低國際競爭力，其他一些人則認為，環(huán)境稅的設立將會提高企業(yè)的國際競爭力。本文主要從征收環(huán)境稅對企業(yè)國際競爭力的理論分析和實證分析兩方面，討論了環(huán)境稅的征收雖然在短期內(nèi)會降低企業(yè)的國際競爭力，但從長期來看，通過相應的環(huán)境標準和環(huán)境管理，會使企業(yè)提高其環(huán)境競爭力，從而提升企業(yè)的國際競爭力。本文最后就應采取怎樣的措施來設立環(huán)境稅，提高我國企業(yè)的國際競爭力，提出了幾點建議。

[關鍵詞]環(huán)境稅    環(huán)境標準   環(huán)境管理    國際競爭力

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