环境税双赢效应及西方国家环境税改的经验借鉴

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1、环境税双赢效应及西方国家环境税改的经验借鉴摘要改革开放30年来，经过几次较大的改革，我国税收制度日臻完善。但目前我国尚未开征独立的环境税，环境污染一直以来却是我国急需要解决的重大问题之一，面对日趋严重的环境污染，环境税的缺位严重限制了税收工具对污染行为和破坏环境行为的调控，开征环境税已刻不容缓。本文论述了环境税及其双赢效应理论，并探索了一些西方国家的具体环境税实践双赢效应的结果，同时分析西方主要国家的环境税改中的发展历程和特点经验，通过从前面得到的启示和思路，针对我国现存环境问题的治理和环境税制的改革提出

2、建议和改善方法，对于今后环境税制改革理论研究有着一定意义和参考价值。关键词：环境税，双赢效应，税制改革13Theenvironmenttaxwin-wineffectandtheWesterncountryenvironmenttaxreform'sexperienceAbstractProfitsfromabstractthereformandopenpolicyfor30years,undergoesseveraltimebigreform,ourcountrytaxrevenuesystembett

3、erandbetter.Butsincethepresentourcountrynotyethasbegunlevyingtaxestheindependentenvironmenttax,theenvironmentalpollutionactuallyhasbeenonewhichofmajorissuesourcountryisurgentlyneededmustsolve,facingtheseriousenvironmentalpollution,theenvironmenttax'svacan

4、cylimitsthetaxrevenuetooltopollutethebehaviorandthedestructionenvironmentbehaviorregulationseriouslydaybyday,beginslevyingtaxestheenvironmenttaxtobeurgent.Thisarticleelaboratedtheenvironmenttaxandthewin-wineffecttheory,andhasexploredsomeWesterncountryconc

5、reteenvironmenttaxpracticewin-wineffectresult,simultaneouslyanalyzestheWesternmajorcountryintheenvironmenttaxreformdevelopmentprocessandthecharacteristicexperience,throughenlightenmentwhichandmentalityobtainsfromfront,inviewofourcountryextantenvironmentqu

6、estion'sgovernmentandtheenvironmenttaxsystem'sreformproposedthatthesuggestionandtheimprovementmethod,havecertainsignificanceandthereferencevalueregardingthenextenvironmenttaxreformfundamentalresearch.Keywords:Environmenttax,win-wineffect,taxreform13目录一、序言

7、··················································4二、环境税及其双赢效应概述································4三、分析西方国家环境税双赢效应的实践····················6（一）OECD国家环境税“双赢”效应实践······················6（二）欧洲发达国家环境税改实践····························7四、西方国家环境税制改革中经验总结···············

8、·········7（一）西方国家环境税发展概况······························7（二）主要西方国家环境税改革特点··························8五、对我国环境税改的建议13··································10（一）税制结构···········································10（二）环保意识········