论文部分内容阅读
随着经济多年快速增长,不可避免的我国环境整体情况越来越不容乐观。而随着人民生活水平的飞速发展,文化、认知水平的进一步提高,以及由环境问题所引发的健康问题的进一步凸显,人名群众对环境的要求越来越高。因此,我国已经在2016年推出征收环境税征求意见稿,希望通过征收环境税来引导企业行为缓解进而改善环境问题。自从pigou提出环境税思想以来,国内外学者对于环境税问题的研究取得了很多成果,国外学者基于丰富实践前提下的深入研究更是取得了丰富的成果。本文从国外对环境税的前沿研究和国内对于环境税体系构建、征收模式等方面的研究这两个部分的文献进行了梳理,希望为我国开征环境税提供理论参考与经验借鉴。
With the rapid economic growth for many years, the overall situation in our country, which is inevitable, is increasingly not optimistic. With the rapid development of people’s living standards, the further enhancement of culture and cognition, and the further health problems caused by environmental problems, people’s demands for the environment are getting higher and higher. Therefore, China has introduced the draft of collecting environmental taxes in 2016, hoping to guide enterprises to ease their behaviors and improve their environmental problems through the collection of environmental taxes. Since Pigou put forward the idea of environmental tax, scholars at home and abroad have made many achievements in the study of environmental tax, and rich achievements have been made by foreign scholars based on rich practice. This paper reviews the literature on the frontier of environmental tax and the domestic research on the construction of environmental tax system and collection mode in foreign countries, hoping to provide theoretical reference and experience for our country to impose environmental tax.