本文基于环境CGE模型,引入环境收益—经济成本指标,研究面对相同的减排效果,如何征收环境税对中国的经济影响最小。仅考虑环境税应税污染物的减排效果,同时对SO_2和NO_x征税带来的SO_2和NO_x减排量最大。但是,综合考虑环境税的经济代价和环境减排收益,面对相同的经济代价,对SO_2征税的减排效果最优。因此,如果短期减排目标紧迫,可以考虑同时对SO_2和NO_x征税;如果注重经济和环境的长期可持续发展,仅对SO_2征税最为合适。另外,从能源使用结构来看,征收环境税可以增加对清洁能源如天然气的生产使用,减少对高污染能源如煤炭和油气的需求。不同税种对能源结构的影响不同。征收SO_2税会减少煤炭和油气等多种高排放能源的使用需求,而NO_x税的能源结构影响单一,主要对煤炭的使用需求影响最大。 Based on the environmental CGE model, this paper introduces the environmental benefit-economic cost index to study how to impose the environmental tax on China’s economy with the least impact on the same emission reduction effect. Only consider the effect of tax reduction of environmental taxable pollutants, at the same time SO2 and NO_x tax levied SO2 and NO_x emission reduction is the largest. However, considering the economic cost of environment tax and the emission of environmental emission reduction, facing the same economic cost, the taxation of SO2 has the best emission reduction effect. Therefore, if short-term emission reduction targets are tight, SO_2 and NO_x can be taxed at the same time. Only SO_2 taxation is most appropriate if economic and environmental long-term sustainable development is emphasized. In addition, from the point of view of energy use structure, levying an environmental tax can increase the production and use of clean energy such as natural gas and reduce the demand for highly polluting energy sources such as coal and oil and gas. Different tax types have different impacts on energy structure. The taxation of SO_2 will reduce the demand for various high-emission energy sources such as coal and oil and gas. However, the energy structure of the NO_x tax has a single impact and mainly affects the demand for coal.