我国开征环境税正当性之探讨

An Investigation on the Legitimacy of Environmental Tax in China

改革开放以来我国经济得到了高速发展,经济的快速发展一方面使我国的经济总量、世界地位大大提升,但另一方面,靠牺牲环境而换得发展模式所带来的负面效应也越来越明显。在此种大背景下,环境税的改革便越发显得迫切。通过分析我国环境税现状及存在的问题,比较西方国家在环境税方面的成熟经验,尝试找到真正适合我国的环境税改革之路。

Since the reform and opening up,China＇s economy has been undergoing a rapid development,which vigorously enhanced China＇s economy and its global status,and,on the other hand,brought in negative effect owing to its development model which heavily relies on the expense of the environment. In this context,the environmental tax reform will become even more urgent. By analyzing the current situation and the existing problems of environmental tax in China,and by conveying the mature experience in environmental tax in western countries,this paper makes an attempt to find a real suitable path for China＇s environmental tax reform.