德国的生态税改革及其借鉴

生态税改革是德国改善生态环境和实施可持续发展计划的重要政策，它对降低能源消耗、优化能源结构起到了重要作用；同时，税改降低工资附加费用，使企业的国际竞争力增强，确保了德国经济的稳定发展。我国应在降低能源消耗、优化能源结构、制定配套措拖、创造就业机会等方面借鉴其成功经验；并使税改的实施与经济发展同步，将税改的影响分散化。

The Ecological Tax Reform in Germany and Its Reference Value

The reform of ecological tax is one of the significant policies for environment improving and for the actualizing of sustainable development plan in Germany, which plays an important role in reducing energy consuming and optimizing energy structure, and can help depressing surcharge of salary so that the international competence of enterprises could be strengthened for insuring the sustainable development of economy in Germany. China could use the experience of the reform in Germany for reference in reducing energy consuming, optimizing energy structure, and setting down a series of correlative measures arid more employment opportunities. The innovation should follow the steps of development of economy for detracting the effects of the innovation of the ecological tax in China.