环境税的国际比较及启示  

The International Comparison of the Environmental Taxes and it's Indication to China

作　　者：李伯涛[1] 

机构地区：[1]上海立信会计学院,上海201620

出　　处：《生态经济》2010年第6期67-69,共3页Ecological Economy

基　　金：上海市财政专项经费项目"国际税法研究中心学科专业建设"

摘　　要：通过对世界各国征收的环境类税收进行跨国比较,考察了各国对使用税收手段作为环境管理工具的真实态度。研究结果表明,与专为环境保护目的设计的税种相比,作为财政工具甚于环境工具的环境类税收在世界上得到更广泛的采纳;而欧洲国家和非欧国家相比前者更偏好于使用环境税。这对我国的税制绿化改革具有重要的启示意义。Based on a comparison of environmental taxes used in different countries of the world, this paper explores the genuine attitude of these countries using taxation as an environmental tool. The conclusion of the paper is that, compared to the those environmental taxes designed for environment protection ,the environmental taxes as fiscal tool majorly is more used in the world now; compared to No-European countries, European countries prefer to taxation. The conclusion is very important to indicate tax green reform in our country.

关 键 词：环境税 国别比较 差异 

分 类 号：F810.42[经济管理—财政学]