排放税国际经验及对我国的启示

International Experience of Emissions Tax and the Implications for China

排放税是促进污染物减排的重要经济手段。本文以瑞典氮氧化物(NOx)费、丹麦二氧化硫(SO_2)税和日本硫氧化物(SOx)税等具有代表性的排放税为例,分析其税制要素和征管制度的设计特征,以期对我国环境税费改革予以启示。

Emissions tax is an important incentive-based instrument in stimulating emission reduction. By taking the typical emissions taxes levied in selected countries as examples, including the nitrogen oxides fee in Sweden, the sulfur dioxide tax in Demark and the sulfur oxides tax in Japan, this paper analyzes the characteristics of tax systems in those countries and summarizes the implications from internatinal experience for the environment tax reform in China.