发达国家绿色税收理论与实践及对中国的启示

The Theory and Practice of Green Taxes in Developed Countries and Its Inspiration to China

财政部部长助理朱光耀在2009年年末的哥本哈根气候峰会期间表示,我国已经开始准备征收环境税。因此,研究发达国家较为成熟的绿色税收体系显得十分重要。文章通过分析绿色税收理论及对绿色税收的分类,并借鉴发达国家绿色税收实施中的障碍,提出我国开征绿色税收时应注意:提高绿色税收的透明度、建立绿色税收专款专用制度、确定绿色税收税率和征收的产品范围、通过中性收入税改提高企业竞争力。

In the end of 2009, Finance Minister Zhu Guangyao said China has begun to prepare for environmental taxes during the Copenhagen climate summit. Therefore, the study of green tax system in the developed country becomes very important. In this paper, the theoretical basis for green taxes and its classification were analyzed. After analyzing the challenges relating to green taxes implemented in the developed country, advices for our country to introduce green taxes were proposed： improving the transparency of green taxes; establishing a system to assure earmarked green taxes; determining the rates and range of products of green taxes; improving the competitiveness of enterprises by ＂revenue neutral＂ tax reform.