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本文分析了环境税在促进绿色增长中的作用,以及“后危机”时代世界性环境税的发展新动态及启示,对我国开征环境税、实现绿色增长提出一些建议:宜以实现税制绿色优化为目标单独开征环境税,坚持收入中性原则,温和渐进式推广环境税。
This paper analyzes the role of environmental tax in promoting green growth and the new developments of global environmental tax in the post-crisis era and its enlightenment. It puts forward some suggestions on how to impose environmental taxes and achieve green growth in our country. Optimize the goal of a separate environmental tax levied, adhere to the principle of income neutral, mild and gradual promotion of environmental taxes.