欧盟环境税制改革的经验和启示

The Experience of the EU Environmental Tax Reform and its Implications

经过一百多年的发展,欧盟国家的环境税体系理论和实践都已经非常成熟,在合理利用资源、保护环境方面发挥了非常积极的作用。我国目前正在建设资源节约型和环境友好型社会,加速经济结构的转型升级,大力发展低碳经济,政府可以借鉴欧盟成熟经验,建立和完善环境税收制度体系,改革现有税制,在适当的时机开征新的环境税种等来鼓励企业低碳发展。

Through over one century＇s development, the EU countries＇ environmental tax system has become very mature no matter in theory or practice, which plays a very important role in resource utilization and environmental protection. At present, China is constructing a resource-conserving and environment-friendly society. In order to accelerate the transformation and upgrade of economic structure, and encourage the development of low carbon economy, the government can impose new environmental taxes at appropriate time by taking the EU＇s mature experience for reference.