我国开征环境税的国际经验借鉴与现实选择

摘要

In recent years, the environmental problems are increasingly serious , environment protection has become an important task of our country's national construction. Since the 1970s, some of the European Union member states have tried to levy environmental tax to solve environmental and economic conflicts. In fact, environmental tax has played a significant effect on the protection of the environment. Firstly, this paper analyzes the economics theory basis of environmental tax , secondly, it elaborates the necessity of levying environmental tax, finally,combining with our country's national conditions,such as economic development condition and environmental detection technology ,it puts forward some policy measures .%　　近年来，环境问题日趋严重，保护环境已成为我国国家建设的一项重要任务。从20世纪70年代开始，欧盟中的一些成员国就试图通过开征环境税来解决环境与经济的冲突。事实证明，环境税的开征对其保护环境起到了显著的效果。文章首先分析了环境税开征的经济学理论依据，其次详细阐述了开征环境税的必要性，最后结合我国的国情，例如经济发展状况、环境检测技术等，提出了开征环境税的政策措施。