环境保护税之国际比较与借鉴

International Comparison and Reference of Environmental Protection Tax

环境保护是世界陛课题。发达国家自20世纪70年代以来,开始通过环境保护税来引导市场主体行为,对环境负外部性行为进行矫正,促进了环境改善和经济转型升级。我国正在积极推进环境保护税立法,应当借鉴发达国家有益经验,建立符合我国国情实际的环境保护税体系。

Environmental protection is a worldwide problem. Developed countries since the 1970s, began by environmental protection tax to guiding the actions of market players, the negative externalities of environment behavior correction, promote the environmental improvement and economic transformation and upgrading. China is actively promoting environmental protection tax legislation, should learn from the experience of developed countries, the establishment of environmental protection tax system in line with the actual situation of our country.