双重红利视角的环境税制改革研究

环境税“双重红利”理论自提出以来就引起学术界的广泛关注,OECD国家对此进行了长期的实践,取得了不错的效果,其探索性的举措为解决“如何协调环境保护与经济发展”这一当下热门问题提供了思路和参考.借鉴OECD国家环境税政策的成功经验,立足于当下中国税制改革的现实背景,以实现“双重红利”为目标,为中国环境税制改革提供建议,使中国的环境税制度既能实现环境保护的目标,又能促进经济发展,减少税收效率损失.

Research on Environmental Tax Reform from Perspective of Double Dividend

＂Double dividend＂ of environmental tax theory has aroused widespread attention in academic circles, OECD countries have conducted a long - term practice and have achieved good results, which provides a new idea and reference for the exploratory measures to solve the problem of ＂how to coordinate environmental protection and economic development＂. Learning from the successful experience of OECD countries tax policy environment, based on the specific situation of our country＇s structure of tax system and combined with the practical background current tax system reform, we are trying to provide suggestions for the environmental tax system reform of our country, and make it achieve the goal of ＂double dividend＂, which means the environment tax system in our country can not only achieve the goal of environment protection, but also to promote economic development, reduce the tax loss of efficiency.