国际视角下中国环境税研究

摘要

目前,环境税体系在欧盟国家已经相对成熟,中国的环境税的开征方案也正在制定过程中。本文厘清了国际上不同口径的环境税定义,并分析了环境税的经济效应,最后,阐述了中国开征环境税的必要性及改革思路。%Currently environmental tax system in European Union has reached relatively maturity,and the scheme of levying environmental tax in China is under formulation. This paper clarifies different definitions for environmental tax worldwide,and analyzes the eco