【作者】 张艳；

【导师】 肖鹏；

【作者基本信息】 中国海洋大学 ， 国际法学， 2006， 硕士

【摘要】 环境问题已经成为当今世界面临的共同问题，制约着经济的发展、威胁着人类的生存，各国都在积极探索一条协调生存和发展的有效途径。越来越多国家的实践表明：环境税是解决这一问题的有效手段。西方学者对环境税表现出浓厚的兴趣，进行了深入研究并取得了一定成果。国内学者对环境税这一新兴事物进行了介绍，并普遍认为应引进环境税解决我国紧迫的环境问题，但对我国如何引进环境税存在较大的分歧。笔者认为，环境税的实施经验来源于发达国家，由于社会、政治、经济方面存在较大的差异，没有现成的模式可套，我国只能在遵循借助政府与市场两种力量解决解决环境问题的思路上，充分考虑我国的经济承受能力、企业运行机制、地区发展差异建立有中国特色的环境税。 论文第一部分是基础理论部分，对环境税的名称、内涵进行了介绍，界定了论文讨论的范围；并对环境问题的经济学理论根源—外部性理论、公共物品理论和法学理论根源—公平、效率的缺位进行了简要的阐述。并在此基础上对环境税的运作原理进行了介绍，为设立符合我国国情的环境税打下理论基础。 第二部分对环境税的优劣势进行了简要的归纳和评价。对环境税在实施过程中表现出来的并得到各国普遍认可的优点进行了介绍，对环境税自身不可克服的、或在实施过程中带来的负面影响进行了归纳，在此基础上提出环境税“扬长避短”的几点建议，为我国设立高效运行的环境税提供可借鉴的经验。 第三部分对环境税在我国实施的必要性和可行性进行了论证，同时指出我国引进环境税面临的一些特殊问题：较低的经济发展水平、税制结构的差异、税收占GDP的比例，东西部发展不平衡，税费体系“各自为政”的现状……针对我国面临的这些特殊问题，笔者跳出发达国家的税收模式从环境税本质入手把产权划分与税收相结合，提出环境税可供更多还原

【Abstract】 The environmental question has already became the common question which the world faces today, restricting the economical development, threatening humanity’ s survival, various countries all is positively exploring an effective way to coordinate survival and the development. More and more national practice indicates that: the environmental taxation is the effective method to solve this question. The western scholars display a strong interest to the environmental taxation, studied thoroughly and had yielded certain results. The domestic scholars introduced environmental taxation as the emerging thing, and thought generally that we should introduce it to solve urgent environment problems in our country, but there is a big difference on the way how to introduce the environmental taxation into our country. The writer thinks that, the implementation experience of environmental tax originates from the developed country, because there is a big difference between the developed country and China on the society, the politics and the economical aspects, there is no ready-made pattern for our country. So what we can do is to follow the ideas with the aid of the government and the market to solve environmental questions , fully considering our country’ s differences to establish the environmental taxation with Chinese characteristics.The first part of the thesis is the theory foundation, introducing the name and the connotation of the environmental taxation, limiting the scope that the paper discussed. And briefly introduces economics theory causes of environmental更多还原