| 我国实行绿色税收改革初探 |
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| 引用本文： | 陈昀,赵旭.我国实行绿色税收改革初探[J].环境科学与技术,2006,29(2):61-63. |
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| 作者姓名： | 陈昀 赵旭 |
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| 作者单位： | 上海交通大学管理学院,上海,200052 |
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| 摘 要： | 在认识到采用政府管制手段改善、保护环境具有僵化和低效率等弊端之后,各国纷纷试着用经济手段来解决生产带来的环境污染问题。文章从对污染环境者征税入手,总结我国环境税收现状以及比较了环境税收和排污权交易的利弊,分析具有“双重红利”的绿色税收改革在我国实行时可能面临的问题并给出解决途径,提出中国的绿色税收改革“双赢”之路。
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| 关 键 词： | 绿色税收 环境税 排污权交易 双重红利 |
| 文章编号： | 1003-6504(2006)02-0061-03 |
| 收稿时间： | 2004-10-20 |
| 修稿时间： | 2004年10月20 |
Analysis on Establishing Green Tax System in China |
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| CHEN Yun,ZHAO Xu.Analysis on Establishing Green Tax System in China[J].Environmental Science and Technology,2006,29(2):61-63. |
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| Authors: | CHEN Yun ZHAO Xu |
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| Abstract: | After realizing inefficiency and impasse of administration control of environment pollution, many countries tried to take economic measures to solve the problem of environment pollution. This article comes from environment tax and then summarizes the status of environment taxation in China, compares the advantages and disadvantages between emission trade system and green tax, focuses on and analyzes the potential problems facing in green tax reform and presents some solutions as well. |
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| Keywords: | green tax environment tax emission trade system double dividends |
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