OECD环境税近期发展及启示

Recent Development Trends and Policy Implications of Environmental Tax Systems in OECD Countries

在全球环境问题日益凸显以及我国《环境保护税法》实施的背景下,本文结合OECD成员国环境税改革情况,总结环境税近期发展的四个特点,分析了OECD成员国环境税实施中存在的问题及未来发展趋势。最后本文通过分析我国环境税发展现状,借鉴OECD成员国已有经验,结合即将实施的《环境保护税法》,提出了发展我国环境税的政策建议。

As environmental problems are emerging, China＇s ＂Environmental Protection Tax Law＂ is implemented in the early 2018. Based on the environmental tax reforms carried out in OECD member countries, this paper firstly summarizes four development characteristics, and then analyzes the problems and future trends during its implementation. Finally, combined with the upcoming ＂Environmental Protection Tax Law of the People＇s Republic of China＂, policy implications derived from the experience of OECD member countries are given for the better development of China＇s environmental tax.