环境税的研究历程及未来展望

The History and Prospect of Environment Tax Law Research

以环境税的缘起与发展历程为视野,梳理国内环境税在税制方案、征税对象、税额标准以及税收征管上的研究情况,结合德国、美国与日本的域外实践经验,提出推进税制绿色化改革、健全部门间协调机制与环境税税收机制以及对现行税制中完善环境保护的建议。

Based on the origin and development of environmental tax,this paper will sort out the research status of domestic environmental tax on taxation scheme,taxation target,taxation standard and tax collection and management.Combining the experience of Germany,the United States and Japan,it promotes the green reform of the tax system,improve the inter-departmental coordination mechanism and the environmental taxation mechanism,and improve the environmental protection in the current tax system.