我国环境税改革应以“环境红利”为首要目标  

A Study on ‘Environmental Dividend’ as the Primary Objective in Environmental Tax Reform in China

作　　者：童锦治[1] 朱斌[2] 

机构地区：[1]厦门大学经济学院财政系,福建厦门361005 [2]福建省财政厅税政处,福建福州350003

出　　处：《涉外税务》2011年第8期34-36,共3页International Taxation In China

基　　金：厦门市科技局软科学战略与决策研究项目<建设厦门环境友好型城市的财税政策研究>(项目编号:3502Z20095010)的阶段性研究成果

摘　　要：本文基于国际比较视角,将欧洲国家环境税改革的经验与我国实际情况相结合,主要从现行税制结构、社会保障制度以及劳动力市场等几个方面进行了比较,认为环境税的"双重红利"尤其是"就业红利"在我国现阶段实现的可能性较小,实施环境税改革应以追求"环境红利"为首要目标。From the perspective of international comparison,well considering the experience of environmental tax reform in European countries and the actual situation in China,this paper makes a detailed comparative analysis mainly from the aspects as the existing structure of tax system,the social security system and labor market and concludes that at the present stage,double dividends of environmental tax,especially employment dividend,can hardly be achieved in China,and therefore the primary objective of implementing environmental tax reform shall go to the pursuit of environmental dividend.

关 键 词：环境税 就业红利 环境红利 

分 类 号：F812.42[经济管理—财政学]