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环境税对环境保护意义重大 ,对工业竞争力的影响也很大。面临经济全球化所带来的竞争压力 ,发达国家在实施环境税时非常注意对工业竞争力的保护 ,而WTO规则又要求各个国家公平竞争 ,因此 ,在实施环境税时必须同时考虑保护工业竞争力和遵守WTO规则的影响。就中国环境税的构建而言 ,必须在环境保护、维护民族工业竞争力及遵守WTO规则方面寻求平衡和兼顾
Environmental tax is of great significance for environmental protection and has a great impact on industrial competitiveness. Faced with the competitive pressures brought about by economic globalization, developed countries pay great attention to the protection of industrial competitiveness in the implementation of environmental taxes, and WTO rules require that all countries compete fairly. Therefore, when implementing environmental taxes, consideration must also be given to protecting industrial competition Force and compliance with WTO rules. As far as the construction of China’s environmental tax is concerned, it is imperative to find a balance and give consideration to environmental protection, safeguarding the competitiveness of the national industry and respecting WTO rules