【摘 要】
:
在我国现行税收体制中并没有专门的环境税规定,更没有形成以环保为目标的环境税收法律制度。而现实中日益严重的环境恶化和我国频繁遭遇的绿色贸易壁垒使得构建绿色环境税制
【机 构】
:
中南财经政法大学,中南财经政法大学,
论文部分内容阅读
在我国现行税收体制中并没有专门的环境税规定,更没有形成以环保为目标的环境税收法律制度。而现实中日益严重的环境恶化和我国频繁遭遇的绿色贸易壁垒使得构建绿色环境税制度成为当务之急。本文从开征环境税与突破绿色贸易壁垒的关系入手,集中分析了实施环境税对于纠正国内消费者的消费偏好误差的作用、实施环境税对于纠正外部不经济的作用和实施环境税对于突破绿色贸易壁垒的可行性。
In China’s current tax system does not have a special environmental tax regulations, but also did not form the environmental tax as the goal of the legal system. However, the increasingly serious environmental deterioration and the frequent green trade barriers in our country make the construction of a green environmental tax system a top priority. Starting with the relationship between environmental tax and breakthrough of green trade barrier, this paper focuses on the role of environmental taxes in correcting domestic consumers’ preferences bias, implementing environmental taxes to correct external diseconomies and implementing environmental taxes to break through green trade Barrier of feasibility.
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