瑞典的生态税收及对我国的借鉴

瑞典的生态税收规模较大,种类较多,并具有特色,主要是对能源及其他与环境有关的税基的征税。近年我国能源的消耗量逐渐增大,以及废旧电池等对环境污染较大,应该借鉴瑞典的经验,开征独立的环境保护税,并配合其他措施,将取得的税收用于环境的保护。

Swedish Ecological Tax and its Experience for Reference for China

Swedish Ecological Tax has a large scale and many types, it has its own characteristics. The tax object is mainly the energy and other tax-base relevant to environment. In China, the consumption for energy is becoming more and more, and the waste battery threatening the environment. So we should use the reference of Sweden, set up the separate environment - protect tax, and take other measures. We'd better spend the tax revenue for environment.