当前经济形势下我国征收环境税的可行性分析

环境税是解决"外部性"的一种有效方法,而我国是否开征环境税一直为学术界讨论的焦点。本文首先从环境税内涵和现代税收新的理念入手,其次着重分析在当前经济形势下征收环境税的时机较为成熟,最后提出目前我国征收环境税具有一定的可行性分析。

Fefibility analysis of China collecting enviornment tax at present economic situation

Environmental tax is a solution to the ＂ external＂ to be an effective method,and whether or not China has been the introduction of environmental taxes to the academic focus of discussion.This article first from the environmental taxes and modern connotation of the idea of starting a new tax,followed by the focus on analysis of the current economic situation,the timing of environmental taxes are more mature and finally put forward China＇s environmental taxes has a feasibility analysis.