环境税论略

On Environmental Tax

经济发展导致的环境问题,从经济学上来说是一种市场失灵和负外部性,征收环境税可以使这种外部不经济性得以内部化。通过对环境税的性质及其法律特征的分析,探究环境税理论基础,并结合各国环境税的实践策略,提出构造中国环境税法的改旧立新、先融后创的方略,即首先完善环保税收优惠规范,其次综合考虑环境税费结合,再次实施融入型环境税,最终引进独立型环境税的基本思路。

Environmental pollution and degradation is an adverse externality in terms of economist. Environmental tax and charges can make this externality into internality. Through the analysis of the nature, characteristics and theoretical basis of environmental tax, this essay makes suggestions on the legislation of environmental tax in China, i. e. , perfect preference rules in environmental taxation firstly, and then consider the combination of environmental tax and fee, and exercise inclusive environmental tax, finally introduce a independent environmental tax.