环境税基本问题的探析

The Study on Environmental Tax

环境税作为重要的环境规制手段,已受到国家社会的广泛关注。从其他国家环境税的成功经验来看,环境税的制定涉及适用范围、纳税环节、税率、实现途径等问题。尽管环境税是理想的环境保护政策工具,但是环境税的制定并不会像书本上告诉我们的那样简单,环境税的立法者必须面对来自技术层面、政治层面和社会层面等因素的制约。

Environmental tax is important regulation tool for environment; it was supported by much country. From the experience of abroad, environmental tax need take consideration of tax rate, tax application and so on. Although environmental tax is considered as good environmental protection approach, but it is difficult. The enact of environmental tax need consider political, technical problem.