摘要
环境税是政府通过税收手段矫正制度失灵(市场失灵和政府失灵)，实现环境保护和资源保护的一个有效工具。环境税的征收从经济角度为解决我国日益严重的环境问题提供了思路，但目前我国的环境保护税费制度不适应市场经济体制。我国环境税制建设本身需要分为近期和远期规划进行实施，同时需要从宏观方面进行配套建设。
Environmental tax is an efficient instrument to protect the environment through correcting market failure and government failure with tax,which provides an economy way to solute the serious environment. It is proved in developed countries that environment tax is an efficient measure to protect environment,which is used in many countries. This article also analyzes the problem to be solved for running environmental tax in China. And it finally discusses how to do it well.
出处
《绿色中国（理论版）》
CSSCI
北大核心
2005年第02M期20-23,共4页
Green China
基金
国家社会科学基金课题(批准号:04CZZ015)
国家自然科学基金课题(批准号:70341011)
国家林业局课题(批准号:2003-099-R07)等资助
