中外环境税法比较研究

随着发达国家环境税收法律制度的建立和完善,我国当今主要依靠行政法律手段保护环境的弊端愈加明显。发达国家的实践表明,环境税收法律制度的完善建立不仅在微观上能够促使企业外部成本内部化,而且在宏观上也能够有效解决环境资源的“公平”配置利用问题。文章将我国同发达国家的环境税收制度进行了比较分析,并对完善我国的环境税制建设提出了建议。

A Comparative Study on the Law of Environmental Tax

With the establishment and improvement of the law systems of environmental tax in developed countries,the disadvantages of using administration and law methods to protect environment in our country become more obvious.The practice and experience of the developed countries prove that the establishment and improvement of the environmental tax system law system can cause the external cost of the corporate to become internalized in a microeconomic way. Furthermore,it also can solve the problem about fair collocation of the environmental resources effectively in a macroeconomic way.This paper compares and analyzes the environmental tax systems of the developed countries and that in China,and gives improving proposals to construct our own environmental tax system.