OECD国家生态税改革述评

绿色税制是指税收体系中与生态环境、自然资源利用和环境保护有关的各税税种和税目及税收优惠的总称。生态税改革正是基于此而提出的,其以改善环境为目标,税基、税率和税收收入返还方式为侧重点,以实现＂双重红利＂。自20世纪90年代以来,以丹麦、德国、英国和法国为代表的OECD国家进行了各自的生态税改革。其总体框架基本一致,但在具体细则方面略有差异,因而导致了税制社会接受度方面的差别。从税收效率、公平角度分析,制定合理的税率和税收收入返还方式是OECD国家在生态税改革中应解决的主要问题。

The Commentary on OECD Country Ecology Tax Reform

Green tax system is the general conclusion of all kinds of tax categories,items,as well as tax preferences which relates to ecology,utilization of nature resources and environment protection.Ecology tax reform was put up based on it,with the goal of improving environment,and put emphasis on tax base,tax rate,and tax rebates to realize double bonus.Since 1990s,some countries of OECD,as Demark,Germany,British,and France,all implement ecology tax reform each.Their framework of reform is generally alike,but also has some difference in details,which leads to the differences in the degree of social acceptations.At last,the author thinks the main problems in ecology tax reform of above these countries lie in to establish reasonable tax rate,and manner of tax rebates,in the perspective of tax rate and equity.