当前基于绿色增长和改善气候变化的长期目标,环境税已经成为各国最为重要的政策工具之一,但在实施过程中存在诸多的问题。本文基于荷兰环境评估署(PBL)的研究,对荷兰城市环境定价理论、环境税选择和设计、环境税实施成本、环境税改革标准等进行深入分析,最后,主要就其对中国城市环境税实施的启示进行总结。
<<Based on long-term goals of green growth and climate change improvement,environmental taxes has become one of the most important policy tools in many countries,but there are still many problems in the implementation process. This paper analyzes standard choice of environmental tax reform,environmental price,the choice and design of environmental taxes,environmental taxes implement costs and so on. And finally the paper summarizes the inspiration to China cities for environmental taxes reform.
<<