作　　者： (王婉如）; (樊勇）;

机构地区： 中央财经大学财政税务学院,北京100081

出　　处： 《税务与经济》 2017年第5期60-65,共6页

摘　　要： 开征环境保护税,彰显我国政府越来越重视环境问题。开征环境保护税既是国际社会的要求,也是我国可持续发展的保障。随着全球化的发展以及我国贸易总量的增加,国际贸易与跨境投资所产生的跨境污染转移问题也愈发突出。通过研究不同贸易开放度下的跨境污染程度对一国均衡环境保护税率以及社会福利的影响,结果发现:跨境污染越小、贸易开放度越高的国家均衡环境税率越高。从效率最大化与环境保护两个角度看,经济封闭下环境税率的高低与跨境污染程度无关;贸易开放下虽然带来了社会福利的增加,但是同样造成了环境污染的加剧。因此,政府制定环境政策时应在经济效率与环境保护之间进行权衡。 Our government attaches more importance to environment since the environmental protection tax is introduced. Collecting environmental protection tax is not only the requirements of the international community,but also the protection of sustainable development in China. With the development of globalization and the increase the quantum of China＇s trade,the cross-border pollution transfer caused by international trade and crossborder investment has become more and more prominent. A study is conducted in this paper to analyze the impact of cross-border pollution on the balanced environmental protection tax rate and the social welfare of a country from the perspective of different trade liberalization. The result indicates that the higher the balanced environmental protection tax rate of a country is,the higher the degree of trade liberalization is and the less the crossborder pollution is. From the perspective of efficiency maximization and environmental protection,the environmental tax rate has nothing to do with the degree of cross-border pollution. The trade liberalization results not only in the increase of social welfare,but also in the growing of environmental pollution. Therefore,when the government formulates environmental policies,the balance between economic efficiency and environmental protection should be taken into considered.

关 键 词： 贸易开放度 跨境污染 环境税 社会福利