环境税的综合效应与制度设计

Integrative Effect and Institutional Design of Environmental Tax

可持续发展是环境税设立的理论前提。环境税的综合效应包括改善环境质量和实现非环境目标两个方面。环境税的“弱势双赢”效应在我国是存在的，但我国的情况又具有自身的特点，因此在实践中环境税的制度设计应着重考虑：明确环境税设计的最低目标是改善环境质量，实现环境税的环境改善效应；环境税的开征应体现公平和效率兼顾的原则；注重和加强环境税的国际协调。

Sustainable development is academic precondition of environmental tax. Integrative effect of environmental tax includes improvement of environmental quality and achievement of non-environmental target＇s. Weak win-win effect of environmental tax exists in China, however, China has its own characteristic. So institutional design of China environmental tax should take into account： the lowest target of environmental tax is to improve environmental quality, environmental tax should embody the principle of equipoise of efficiency and equity, international negotiation of environmental tax should be strengthened.