欧盟国家征收环境税的基本经验及其借鉴  

Experience of European Union Countries' Environmental Tax Collection and Its Reference for China

作　　者：徐凤[1,2] 

机构地区：[1]对外经济贸易大学法学院,北京100029 [2]北京第二外国语学院,北京100024

出　　处：《河北法学》2016年第2期129-137,共9页Hebei Law Science

摘　　要：环境税作为一种相当成熟的经济工具,盛行于当今欧盟各国。欧盟环境税主要有能源税、温室气体排放税、包装物税等。欧盟国家在开征环境税的同时,坚持税收中性原则,在增税的同时进行"结构性减税",以克服环境税的累退性,兼顾效率与公平。此外,欧盟国家注重税收工具与其他种类的规制工具相组合,执法与教育相结合,以提高整体税收执法效益。欧盟的经验还表明,在一定的条件下,开征环境税可以带来改善环境与促进经济发展的"双重红利"。因此,我国应借鉴欧盟的经验,坚定不移、循序渐进地开征环境税。As a mature economic tool, environmental tax is prevalent in European Union countries. European Union environmental tax mainly consists of energy tax, greenhouse gas emission tax and package tax, etc. European Union countries adhere to the principle of tax neutrality in the imposition of environmental tax by implementing ＂structural tax abatement＂ while increasing tax so as to overcome theregressivity of environmental tax and strike a balance between efficiency and equity. In addition, in order to enhance the overall effectiveness of tax law enforcement, European Union countries lay stress on the combination of tax tools and other regulatory instruments, law enforcement and education. Experience of European Union also shows that the collection of environmental tax will bring about ＂ double dividends＂ by improving both environment and economy. It is therefore suggested that China learn from European Union step-by-step way, and implement environmental tax. countries by imposing environmental tax in a ＂ structural tax abatement ＂ while levying

关 键 词：环境税 能源税 欧盟法 环境政策 环境税法 

分 类 号：F812.42[经济管理—财政学]