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本文简述了环境税的理论渊源,从税制优化角度讨论了环境税的产生,运用倍加红利的概念阐述了环境税在带来一个洁净环境的同时,也带来非环境收益,并对我国环境税制的建设提出了思考。
This article briefly describes the theoretical origins of environmental tax and discusses the generation of environmental tax from the viewpoint of tax system optimization. The concept of double dividend is used to explain that environmental tax brings about a clean environment as well as non-environmental benefits. The tax system put forward thinking.