欧盟环境税改革困境、新探索及对中国的启示  

Predicament and New Exploration of EU Environmental Tax Reform and the Enlightenment to China

作　　者：姜楠 Jiang Nan

机构地区：[1]辽宁大学经济学院

出　　处：《财政科学》2023年第3期101-107,共7页Fiscal Science

基　　金：辽宁省社会科学规划基金项目“辽宁省碳排放权交易市场建设与低碳发展路径研究”(项目编号:L21CJY011)。

摘　　要：面对新时期生态环境和经济社会变化,各国纷纷通过环境税改革提高政策调控效果。虽然欧盟国家环境税改革起步较早,但受新冠疫情和能源价格等冲击,面临着环境税收入下降和税基侵蚀、结构差异影响国家间合作、多重目标权衡导致改革空间受限、改革成本过高影响政策可持续性等四大问题,并积极寻求新的改革窗口。本文梳理了欧盟国家环境税改革的困境和新探索,提出中国环境税进一步深化改革的方向和有益启示。In the face of ecological and economic and social changes recent years,many countries have adopted environmental tax reforms.Although the ETR of EU countries started early,facing the impact of the COVID-19 and energy prices,EU countries are facing problems such as the decline of environmental income and erosion of tax base,structural differences affecting cooperation between countries,the restriction of reform space caused by multiple objectives trade-off,and the high reform costs affecting policy sustainability.They are trying to find new reform windows.This paper sorts out the reform dilemma and new exploration of environmental tax reform in EU countries.And based on China's high-quality development and the new requirements of fiscal and tax system reform,it provides useful enlightenment for China to further deepen the ETR.

关 键 词：环境税 深化改革 欧盟 双碳目标 

分 类 号：F812.5[经济管理—财政学]