由于环境税具有提高经济效率和实现环境目标的双重潜力,自20世纪70年代起,世界各国逐步开始把环境税作为保护自然环境和维护生态平衡的一项重要政策。1993年《欧盟关于增长、竞争、就业白皮书》倡导收入中性的环境税改革后,许多OECD成员国更是进行了具有“倍加红利”效应的环境税改革。截至2001年底,OECD成员国的环境税收入占GDP的2-3％,占 Since the environmental tax has the dual potential of improving economic efficiency and achieving environmental goals, all countries in the world have gradually started to regard environmental taxes as an important policy to protect the natural environment and maintain the ecological balance since the 1970s. After the “EU White Paper on Growth, Competition and Employment” advocating income-neutral environmental tax reform in 1993, many OECD member countries conducted environmental tax reform with “double dividend” effect. As of the end of 2001, OECD member countries accounted for 2-3% of their environmental tax revenue, accounting for