中國環境稅立法：現實難題、國際借鑒和相關對策

RESEARCH ON THE LEGISLATION OF ENVIRONMENTAL TAXES IN CHINA: REALISTIC PREDICAMENTS AND COUNTERMEASURES DRAWING ON INTERNATIONAL EXPERIENCE

馬歇爾和庇古的福利經濟學理論，為各國環境稅立法提供了充分的理論依據。在現實中，中國則面臨著環境稅立法與不立法皆難的兩難處境，若不進行環境稅立法，現行模式難以遏制嚴重的環境惡化的趨勢，若進行環境稅立法，則面臨著各類主體對環境稅存在的多重顧慮。世界各國的實踐證明，環境稅立法不僅有效的改善環境質量，而且還增加了政府的財政收入。從中國的實際情況看，為遏制環境惡化的趨勢，為兌現中美共同於2014年做出的關於二氧化碳減排的承諾，為了充分利用石油價格低迷的歷史機遇期，進行環境稅立法、開徵環境稅已勢在必行。關於環境稅立法的推進對策，一方面是要儘量減少環境稅立法在中國面臨的相關顧慮和阻力，另一方面是要設計科學合理的立法方案。

Marshall and Pigou's welfare economics theory provides sufficient theoretical basis for many countries on the legislation of environmental taxes. In reality, legislating environmental taxes or not has become a dilemma for China. Without the legislation of environmental taxes, it would be difficult to curb the trend of the severe environment deterioration under the current tax system. However, environmental taxes legislation will cause all kinds of subjects' multiple concerns about environmental taxes. Practice in various countries of the world has proved that environmental taxes legislation can not only effectively improve the environment quality, but also be able to increase fiscal income of the government Based on the actual situation of China, to curb the trend of environmental degradation, to fulfill the commitments that the US and China jointly made in 2014 on carbon dioxide emissions reduction, to take full advantage of the historical opportunity of oil price slump, carrying out environmental taxes legislation and levying environmental taxes are imperative. There are two aspects of countermeasures to promote environmental taxes legislation. On the one hand, the concerns and resistance related to environmental taxes legislation in China should be minimized. On the other hand, the legislation designing should be scientific and rational.