环境税“双重红利”综述被引量：1

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摘要环境税的"双重红利"理论,可以为我国环境税改革提供依据和方向。长期以来,我国与环境有关的税收都处于一个较低的水平,开征环境税并不会给企业及民众带来过多的负担。目前我国开征环境税的最重要目的,就是可以对重污染的生产经营活动进行一定程度的抑制,通过施加压力,促进产业结构的调整和技术革新。环境税"双重红利"理论对我国的适用范围受到一定限制,我们可以借鉴它适合我国国情的部分,立足我国国情和经济环境,把环境税与整体税制改革结合起来,从而实现既有利于我国环境保护,又有利于整体税制改革和经济持续发展的"双重红利"目标。

作者钱琴

机构地区东南大学经济管理学院

出处《商业经济》 2011年第20期104-105,113,共3页 Business & Economy

关键词环境税双重红利环境保护经济效益

分类号 F810.92 [经济管理—财政学]

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参考文献10

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