| 国际视角下中国环境税研究 |
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| 引用本文： | 吴俊培,李淼焱.国际视角下中国环境税研究[J].涉外税务,2011(8). |
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| 作者姓名： | 吴俊培 李淼焱 |
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| 作者单位： | 武汉大学财政金融研究中心;中南财经政法大学财政税务学院; |
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| 摘 要： | 目前,环境税体系在欧盟国家已经相对成熟,中国的环境税的开征方案也正在制定过程中。本文厘清了国际上不同口径的环境税定义,并分析了环境税的经济效应,最后,阐述了中国开征环境税的必要性及改革思路。
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| 关 键 词： | 环境税 税制设计 国际贸易 |
China's Environmental Tax System from the International Perspective |
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| Junpei Wu & Miaoyan Li.China's Environmental Tax System from the International Perspective[J].International Taxation In China,2011(8). |
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| Authors: | Junpei Wu & Miaoyan Li |
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| Institution: | Junpei Wu & Miaoyan Li |
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| Abstract: | Currently environmental tax system in European Union has reached relatively maturity,and the scheme of levying environmental tax in China is under formulation. This paper clarifies different definitions for environmental tax worldwide,and analyzes the economic effects of environmental tax. Finally it illustrates the necessity for China to introduce environmental tax and makes a projection for the economic effects of introducing environmental tax in China. |
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| Keywords: | Environmental tax Tax system design International trade |
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