环境税改革:经济学机理、欧盟的实践及启示

Reform on the Environmental Tax: Inspiration from Economics Mechanism and Practice in the EU

为实现可持续发展目标,各国政府更多地选择采用市场激励工具促进绿色增长。作为市场激励工具的环境税,主要通过政策安排矫正商品和服务的价格将外部效应内部化,激励经济实体进行理性选择。基于收入中性原则的双重红利理论表明,通过环境税改革将环境税收入用来降低现存税制对资本和劳动产生的扭曲,可以实现绿色增长。欧盟国家构建可持续发展绿色税制,实行"绿色税收转移"的环境税改革实践证实,经精心设计的环境税改革可以实现经济、社会和环境三赢,其实践的一般经验对我国环境税改革具有一定的启示和借鉴意义。

To achieve the goal of sustainable development, the market - driven incentive measures are adopted by many countries to promote green growth. As an effective incentive measure, the environmental tax aims to internalize the externalities and to encourage economic entities to make rational choice by policy arrangements of adjusting prices of goods and service. Based on the double dividend theory subject to the principle of income neutrality, and by the reform on environment tax, the environment tax revenue can be used to alleviate the distortion of the existing taxes on capital and labor so as to achieve green growth. The EU member states have established a system of green taxes for sustainable development, in which the reform on ＂green tax transfer＂ has proved that the reform by delicate design and achieve all -win effect on economy, society and environment. The general experience of the EU practice has brought inspiration and reference to the reform on environmental tax in our country.