| 中国环境关税体系建立的初步构想 |
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| 引用本文： | 廖玫,王瑾.中国环境关税体系建立的初步构想[J].生态经济(学术版),2008(1):87-90. |
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| 作者姓名： | 廖玫 王瑾 |
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| 作者单位： | 北京工业大学经济与管理学院,北京100022 |
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| 基金项目： | 北京市教委“能源效率政策对比分析”（编号：KP1105200302） |
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| 摘 要： | 环境关税体现了关税的环境保护职能，而且完全符合WTO的原则。目前，美国和OECD成员国等都已成功实施了环境关税措施。然而，中国还没有将环境保护作为一种指导思想贯穿到整个关税制度改革中。本文在简要介绍国外环境关税的实施现状和分析中国建立环境关税体系必要性的基础上，借鉴国外的成功经验，并结合中国的实际情况，提出了建立中国环境关税体系的初步构想。
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| 关 键 词： | 环境关税 设计原则 税率 |
Preliminary Thinking of Establishing the Environmental Tariffs System of China |
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| LIAO Mei,WANG Jin.Preliminary Thinking of Establishing the Environmental Tariffs System of China[J].Ecological Economy,2008(1):87-90. |
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| Authors: | LIAO Mei WANG Jin |
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| Institution: | (Beijing University of Technology Economics ＆ Management School, Beijing 100022, China) |
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| Abstract: | Environmental tariffs embodies the environmental protective function of tariff, and it totally accords with WTO. Now, America and members of OECD has carried out the environmental tariffs successfully. However, China has not integrated the environment factor into the tariff system. Firstly ,this paper introduces the state of foreign environmental tariffs, and analyzes the necessaries of establishing the environmental tariffs of China, and then puts forward the preliminary thinking about it. |
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| Keywords: | environmental tariffs design principles tariff rate |
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