公司环境责任语境下的环境税——以法经济学为视角

公司环境责任是公司社会责任的一个方面,不论是从法经济学的"效率"观来分析还是从成本收益的角度考虑,公司承担社会责任与其营利性在本质上是一致的。然而在现实的经济生活中,我国却很少有企业主动承担社会责任,究其原因,主要是因为环境资源具有"公共产品"属性并具有外部性,需要以开征环境税的方式将公司污染环境的外部成本内部化,来强制其履行环境责任。我国现阶段可以选择征收以排放物为基础的环境税,在税制构建方面要考虑纳税人、征税对象、税率、征收管理等问题,以期制定符合我国国情的环境税制。

Environmental Taxes in the Context of Corporate Environmental Responsibility——Viewed from Legal Economics

Corporate environmental responsibility is an aspect of corporate social responsibility.Whether from the view of Law-Economics Analysis of the ＂efficiency＂ or the analysis of costs and benefits,corporate social responsibility and its profit is essentially the same.However,in real economic life,very few companies take the initiative to take our social responsibility reasons.It mainly because of environmental resources with ＂public goods＂ properties and externalities.It need to levy a tax on corporate environmental pollution.the external costs to enforce the performance of its environmental responsibilities.Present the option to impose the emission-based environmental tax,the tax system to consider building area taxpayers,taxed,tax collection and management issues,in order to develop the environmental tax system in line with our national conditions.