国外环境税改革对我国的借鉴意义——基于双重红利的视角  

The Reference Significance of Foreign Environmental Tax Reform to China——On the Perspective of Double Dividend

作　　者：陈凡[1] 

机构地区：[1]华东政法大学,上海400062

出　　处：《福建金融管理干部学院学报》2017年第1期17-22,共6页Journal of Fujian Institute of Financial Administrators

摘　　要：随着社会经济的快速发展,环境问题成为了全球各国关注的重点问题,如何在发展经济的同时保护环境也成为各国研究的重点,西方各国很早就对该问题进行了研究,并进行了环境税的改革,本文将从双重红利的角度,研究比较西方各国的环境立法实践,为我国即将实施的环境税改革提出一点建议。本文认为,环境税的改革应当以双重红利作为理论依据,坚持税收中性原则,建立完善的税收征管模式,以期通过环境税的改革改善环境问题,并希望能够实现促进社会就业等非环境红利。With the rapid development of social economy; environmental issues have become the fo- cus of attention of countries around the world, how to develop the economy while protecting the envi- ronment has become the focus of national research, Western countries have already studied the problem very early and carried out the reform of environmental tax, This paper will study the environmental legislation practice of western countries from the perspective of double dividend, and make some sug- gestions for the reform of environmental tax in China. This paper argues that the reform of environ- mental tax should take the double dividend as the theoretical basis, adhere to the principle of tax neu- tral, establish a perfect tax collection and management model, we hope to improve the environmental problems through the reform of environmental taxes and hope to achieve non-environmental dividends such as social employment.

关 键 词：双重红利 环境税 国外立法 借鉴比较 

分 类 号：D901[政治法律—法学理论]