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阐述了环境税研究领域中比较盛行的“双重红利”理论,总结分析了OECD国家以“双重红利”理论为导向的环境税改革实践。依据中国国情,探讨我国在“双重红利”理论背景下建立环境税体系,以完善现有税制的限制和可行性,据此并结合OECD国家经验对我国构建环境税体系转移劳动资本税负提出建议,以促我国环境税的发展。
This paper elaborates the prevailing “double dividend” theory in the field of environmental tax research and summarizes the practice of environmental tax reform oriented by the “double bonus” theory in OECD countries. Based on China’s national conditions, this paper explores the establishment of an environmental tax system under the background of “double bonus ” in order to improve the restriction and feasibility of the existing tax system. Based on this and in combination with OECD national experience, the tax burden on labor capital in our country’s construction of an environmental tax system Put forward suggestions to promote the development of environmental taxes in China.