中国环境税改革路径选择:基于环境税双重红利的视角  

China Environmental Tax Reform Path Selection: Based on the Perspective of Double Dividend

作　　者：陈豹[1] 程会强[1] 张良悦[2] 

机构地区：[1]北京工业大学循环经济研究院,北京100124 [2]安阳师范学院工商管理学院,河南安阳455002

出　　处：《税务与经济》2013年第5期84-89,共6页Taxation and Economy

基　　金：北京市重点学科项目"资源;环境与循环经济"(项目编号:033000541212002);北京工业大学第11届研究生科技基金重点项目(项目编号:ykj-2012-8875)的阶段性成果

摘　　要：环境税双重红利理论源于西方,伴随着双重红利理论的不断深化发展,西方发达国家的环境税改革均取得了显著成效。中国的环境税改革可以结合并借鉴发达国家的成功经验,立足经济社会发展的阶段性和特殊性,遵循循序渐进的原则,短期内以实现绿色红利为直接目标;长期内在保证税收中性不变的前提下,创造条件避免环境税对企业竞争力和个人购买力的负向冲击,逐步实现蓝色红利。The double dividend theory of environmental tax originated from the western. And the environmental tax reform in developed countries both achieved significant results with the development of the theory. With the considering of the particularity of China and combining with the developed countries＇ environmental tax reform experiences, the environmental tax reform should follow the principle of gradual and orderly progress. The short- term aim is to achieve the green bonus as direct target, and in long-term should aim at creating conditions to reduce the negative impact of environmental tax on enterprises and individuals, then to achieve the blue bonus.

关 键 词：环境税改革 环境税 双重红利 中国 

分 类 号：F810.424[经济管理—财政学]