摘要
随着经济全球化的发展，在促进世界各国的经济联系的同时，各国间的互补性和依赖性不断加强。世界各国在加强经济活动，推动贸易发展的过程中，过度消耗资源的经济增长方式和消费方式使全球的环境承受很大的压力，环境污染和生态破坏日益严重。环境问题全球化的趋势引起了世界各国的高度重视，环境与贸易的相互关系也越来越引起人们的关注。自70年代以来，经济手段在环境保护中的应用取得了空前的发展，其中尤其值得注意的是，税收手段的运用成为各国环境政策的一个重要组成部分。
本文在国内外研究的基础上，结合经济学原理，主要目的在于探讨：在我国目前的开放经济条件下，如何通过环境税这一经济杠杆来协调环境与贸易之间的矛盾，从而使环境税服务于可持续发展。所谓环境税(国外文献中称为environmental taxation，ecological tax，eco-taxation，green tax等等)，是指一国或国与国之间为了保护生态环境，防止自然资源枯竭，保持生态平衡，而对破坏生态环境、自然资源再生以及生态平衡的行为征收一定数量的税收，以及配合其他税收手段来达到改善环境，实现可持续发展的一种经济政策措施。环境税将税收理论与环境经济学理论结合起来，用税收手段来解决环境问题的外部性。环境税主要体现环保的目的，并且对协调国际贸易与环境的矛盾与冲突起到重要的作用。环境税首先应该服从于经济发展的需要，不切实际的高标准环境税会阻碍经济的发展，最终也会使环境保护水平下降。其次，环境税应规制经济发展过程，抑制那些片面追求眼前增长而以牺牲长期利益及可持续发展为代价的短期行为。
本文的思路是：理论分析(包括环境税产生的理论来源、从环境经济学角度对环境税的分析、开征环境税的必要性)—实践探索(包括国外环境税的实施概况和对我国的借鉴作用、我国目前开征环境税的现状和问题分析)—理论与实践的结合(探讨我国完善环境税实施的措施和步骤)，进一步确保我国环境税的择优发展，大力推进我国环境保护与贸易发展的互动关系。
全文共分为五个部分：
第一章从环境与贸易冲突的日益严重性入手，结合对我国环境恶化的现状分析，探讨环境税作为协调环境与贸易问题的有效手段的必要性和可行性。
第二章是本文主要的理论部分，内容分为:(l)环境税的基本内容及其发展
历程;(2)环境税的思想来源:庇古税收;(3)环境税研究的理论基础:外部性
理论;(4)科斯手段在环境税方面的应用。
第三章对国外环境税收的实践情况作简要的介绍与比较分析，重点介绍了
OECD、荷兰、瑞典等多个国家和组织，并对其成功经验进行评析及其对我国的借
鉴意义展开分析。
第四章概述了我国目前环境税的现状和问题，主要包括:(l)现行税制中与
环境保护相关的若干税种分析;(2)目前环境税实施过程中存在的问题分析。
第五章在总结前四章的基础上，探讨了完善我国环境税实施的若干对策与措
施。
With the development of economic globalization, the economic relationships, dependence and the mutual complementation among countries are becoming strengthening. The economic way of over-exhausting natural resource pays more pressure on the global environment during strengthening economic actives and advancing the trade development. The trend of environmental globalization and the relativity of trade and environment are becoming more noticeable. In doing so, the use of economic means has made great progress since 1970s. And what is most notable is, taxation has become an important part of environment policies.
On the basis of the former researches in both domestic and abroad, I will employ the economic theories to further discuss: under the present open economic conditions, how we shall do to harmonize the conflict between trade and environment through the environmental taxation to realize the sustainable development. Environmental taxation refers to a series of taxes and economic measures levied or taken by a country (countries) in order to protect environment, to realize certain eco-goals, and works in others taxation policies to improve environment and realize sustainable development. Environmental taxation not only embodies the aim of environmental protection, but also harmonizes the conflict between trade and environment. Above all, environmental taxation should obey the requirement of economy development. Impractical high-norm taxation will hamper the development of economy and will lower the level of environmental protection finally. Next, it should restrict and pilot the process of economy growing by restr
aining that kind of behavior which immolates long-term standing development to pursue short-lived jack-up. Moreover, it should assort with the total direction and evolving course of taxation reform.
The thinking route of this paper is: theoretic analysis (including the origin of the theory of environment taxation and the basis of the theory, the analysis from the aspects of the environment economics, and the necessity of the founding of
environmental taxation)-practice review (including the survey and experience
other countries' eco-taxation, and the actuality and problems of environmental taxation in China)- the link of theory and practice (probing into the measures and steps of bettering and perfecting our ecological taxation to sure the development of our country's environmental taxation, to promote the interactive relationship between environmental protection and trade development.
This paper is divided into five parts:
Chapter I begins with the relationship and conflict between trade and environment, connecting with the analysis of the actuality of environment in China to discuss the necessity and feasibility of harmonizing the conflict between trade and environment as a effective measure-environmental taxation
Chapter II is the main theoretical part which contains: 1 .discussions on some basic contents and its development; 2. the origin of the theory of environment taxation: Pigouvian tax; 3. the theory basis of environmental taxation: the externality theory; Coase Theorem applies to environmental taxtation.
ChapterIII introduces briefly the experience of eco-taxation in other countries, emphasizing on OECD, Holland, Sweden and some other countries. Then I assay the useful meaning of these countries' successful experience to our country.
ChapterIV summarizes the present condition and problems of Chinese environmental taxation, including: 1.several taxes and tax measures connecting with environment protection in the present tax system; 2.the analysis of the actual problems.
Chapter V probes into the measures of reforming and improving our environmental taxation as a conclusion of this paper.
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