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开征环境保护税,彰显我国政府越来越重视环境问题。开征环境保护税既是国际社会的要求,也是我国可持续发展的保障。随着全球化的发展以及我国贸易总量的增加,国际贸易与跨境投资所产生的跨境污染转移问题也愈发突出。通过研究不同贸易开放度下的跨境污染程度对一国均衡环境保护税率以及社会福利的影响,结果发现:跨境污染越小、贸易开放度越高的国家均衡环境税率越高。从效率最大化与环境保护两个角度看,经济封闭下环境税率的高低与跨境污染程度无关;贸易开放下虽然带来了社会福利的增加,但是同样造成了环境污染的加剧。因此,政府制定环境政策时应在经济效率与环境保护之间进行权衡。
Introducing environmental protection tax, highlighting the government of our country more and more attention to environmental issues. The introduction of environmental protection tax is not only the demand of the international community but also the guarantee of China’s sustainable development. With the development of globalization and the increase of China’s total trade volume, cross-border pollution transfer arising from international trade and cross-border investment has become increasingly prominent. By studying the impact of cross-border pollution under different trade openness on the balance of environmental tax rates and social welfare in a country, we found that the smaller the cross-border pollution and the higher the equilibrium environmental tax rate, the higher the degree of trade openness. In terms of efficiency maximization and environmental protection, the environmental tax rate under economic closure has nothing to do with the cross-border pollution level. Although the increase of social welfare under the open trade has also caused the aggravation of environmental pollution. Therefore, when formulating environmental policies, the government should weigh economic efficiency with environmental protection.