德国环境税的经验及其对中国的借鉴意义

随着经济社会的发展,我国环境质量状况形势严峻,环境保护体制及法制滞后、公众环保意识薄弱.目前中国环境税制的改革正在进行,但是面临着税系建设、征收方法、保障措施等方面的系列挑战.本文通过系统调研经济合作与发展组织（OECD）的环境税发展历程及发展现状,重点介绍了德国的环境税收体系,并对其特点及成功经验进行深入分析,进而对比了中国现行的环境政策及税收制度,最后指出了德国环境税的成功经验及其对中国环境税收改革的启示.本研究对于我国环境税制建设与改革、大力推进生态文明建设等方面具有重要借鉴意义.

German Experiences on Environmental Tax and Its Reference for China

With the development of social and economy, the state of environment quality is in poor level in China, and the environment protection system and the legal system are still lagging. Meanwhile, the public environmental protection consciousness is weak. China is reforming the environmental tax system currently, but there are a series of challenges from tax system construction, the collection way and the measure of safeguard. In the present paper, the history of environmental tax of organization for economic cooperation and development （OECD） and its current situation were systematical investigated. German environmental tax system was emphatically introduced, in addition, the property and successful experience of German environmental taxation were analyzed. Environmental policy and tax system between China and Germany were compared, and the results showed that German successful experience can be the enlightenment for China. The research was of great significance for reference to construction and reform of environmental tax system in China ,and the promotion of the ecological civilization construction.