欧洲国家环境税制度对中国碳税政策的借鉴与启示

European countries' environmental tax system and its inspiration to China's carbon tax policies

随着经济的不断发展,环境问题的日益突出。欧洲各发达国家比较早的意识到该问题,近二十年来进行了大量的环境税的实践。本文分析了北欧、西欧和南欧具有代表性的五个发达国家的环境税状况和发展历程,总结了欧洲各国环境税制度的特点和经验。根据这些经验,提出我国的碳税政策应当对消费端征收,要细化税种税率,建立权威性的环境监测系统,对于碳税收入专款专用,同时加大宣传力度,教育公众,让纳税人能够明白碳税的意义,从而支持碳税政策。

With the continuous development of economy,environmental problems have become increasingly prominent.The developed countries in Europe have been aware of this problem earlier,and have carried out a great deal of environmental taxes in the past twenty years.This paper analyzes the environmental tax status and development process of the five developed countries in northern Europe,western Europe and southern Europe,and summarizes the characteristics and experiences of the environmental tax system in these countries.According to the European experience,China’s carbon tax policies should be imposed on the consumer side,and refine the taxes according to the authority environmental monitoring system.The carbon tax revenue should be earmarking,and step up publicity efforts to educate the public,taxpayers can understand the meaning of the carbon tax,carbon tax policy to support.For the carbon tax revenue special funds,while increasing publicity efforts to educate the public in order to make the taxpayers understand the significance of carbon tax support the policies.