生态补偿视角下的我国独立环境税探讨

摘要

在综合分析国外推动生态补偿的环境税制经验和我国融入式环境税制的实践情况基础上，结合我国的实际国情，探讨独立环境税的制度设计，以期为生态补偿提供充足专项基金和行为激励的政策制订提供参考，促进经济、社会和生态环境的可持续发展。%A comprehensive analysis of the environmental taxation experience in foreign countries and the immersive environment tax system in China is carried out .Based on the present situation of Chi-na ,the design of independent environmental tax system is discussed ,in order to provide reference for the policy making about offering enough fund and behavior motivation for the ecological compensa-tion ,which will promote the sustainable development of economy ,society and ecological environ-ment .