analysis of the swedish environmental taxes enlightenment（瑞典的分析环境税的启示）.doc

Analysis of the Swedish environmental taxes Enlightenment Abstract: Today, environmental issues outstanding, the EU countries have established basic environmental tax system. China has not established an environmental tax system, only a handful of environment-related taxes, environmental taxes need to establish a system of the Swedish environmental tax system after 20 years of development, to a certain extent more perfect. Sweden’s experience of China’s environmental tax system for the establishment of a certain reference. Keywords: environmental taxes with energy taxes target the rapid population growth and rapid development of productive forces, industrial and domestic waste emissions continue to increase, so that air, water, soil pollution is getting worse. Attention to environmental issues have to let the world the last decade, from lt;lt;Kyoto Protocolgt;gt; development, to Copenhagen, the environment has become a national development strategy. Below, I will talk about tax policy point of view of environmental protection. First, the concept of environmental taxes environmental tax, also known as eco-taxes, green taxes, the State acts to regulate environmental pollution, environmental protection, raising funds to achieve specific resource and environmental protection and environmental behavior of a unit or individual shall levy a specific tax. The introduction of environmental taxes and the role of theory is the theory of economic externalities and public goods theory as the theoretical basis of the earliest proposed to internalize external costs through taxation of the economist Pigou, he believes that the government can produce are the marginal external costs caused by the size of the corporate tax. In addition to targeting the producer, and now the principle of environmental tax revenue is the ‘polluter pays principle’, that is because of pollution caused by the polluter to bear the loss. Second, the case of EU environm