环境税双赢效应及西方国家环境税改的经验借鉴.docVIP

环境税双赢效应及西方国家环境税改的经验借鉴 摘 要 改革开放30年来，经过几次较大的改革，我国税收制度日臻完善。但目前我国尚未开征独立的环境税，环境污染一直以来却是我国急需要解决的重大问题之一，面对日趋严重的环境污染，环境税的缺位严重限制了税收工具对污染行为和破坏环境行为的调控，开征环境税已刻不容缓。 本文论述了环境税及其双赢效应理论，并探索了一些西方国家的具体环境税实践双赢效应的结果，同时分析西方主要国家的环境税改中的发展历程和特点经验，通过从前面得到的启示和思路，针对我国现存环境问题的治理和环境税制的改革提出建议和改善方法，对于今后环境税制改革理论研究有着一定意义和参考价值。 关键词：环境税， 双赢效应，税制改革 The environment tax win-win effect and the Western country environment tax reforms experience Abstract Profits from abstract the reform and open policy for 30 years, undergoes several time big reform, our country tax revenue system better and better. But since the present our country not yet has begun levying taxes the independent environment tax, the environmental pollution actually has been one which of major issues our country is urgently needed must solve, facing the serious environmental pollution, the environment taxs vacancy limits the tax revenue tool to pollute the behavior and the destruction environment behavior regulation seriously day by day, begins levying taxes the environment tax to be urgent. This article elaborated the environment tax and the win-win effect theory, and has explored some Western country concrete environment tax practice win-win effect result, simultaneously analyzes the Western major country in the environment tax reform development process and the characteristic experience, through enlightenment which and mentality obtains from front, in view of our country extant environment questions government and the environment tax systems reform proposed that the suggestion and the improvement method, have certain significance and the reference value regarding the next environment tax reform fundamental research. Key words: Environment tax, win-win effect, tax reform 目 录 一、序言··················································4 二、环境税及其双赢效应概述································4 三、分析西方国家环境税双赢效应的实践 ····················6 （一）OECD国家环境税“双赢”效应实践······················6 （二）欧洲发达国家环境税改实践····························7 四、西方国家环境税制改革中经验总结················