on the implementation of environmental taxes in developed countries problems and enlightenment（发达国家的环境税实施的问题和启示）.docVIP

On the implementation of environmental taxes in developed countries problems and Enlightenment [Abstract] At present, the introduction of environmental taxes is growing. Therefore, the study developed a more mature environment, tax system and the implementation experience is very important. Learn from developed countries, environmental tax levied on the type of experience in the implementation of environmental taxes, environmental taxes should pay attention to China’s introduction: the establishment of environmental tax earmarking system to improve the transparency of environmental taxes, revenue-neutral tax reform implementation, reasonable environmental tax levy and tax rates. [Keywords] environmental taxes, earmarking system, transparency First, the definition of environmental taxes (A) the proposed environmental tax The tax applied to the basic principles of environmental policy environmental externalities - the process of production and consumption of the negative impact on the environment and the corresponding costs are not included by the negative impact of the activities that produce environmental taxes or fees that can be some or all of external cost internalization. More and more evidence that human health, ecosystems, buildings and the negative impact caused by the external environment has become more serious. Studies have shown that greenhouse gas emissions with to anthropogenic climate change is considered to be ‘unprecedented in the world, the biggest market failure’, if not take appropriate mitigation actions will be brought to 5% of global GDP to 20% of the losses. corresponding activities for the discharge of pollutants or The tax can internalize environmental externalities. Environmental taxes (specifically environment-related taxes) by the OECD, the International Energy Agency and the European Union is defined as any environment, forced and unpaid taxes, the tax base, including energy products, motor vehicles, waste, and c