摘要(Abstract)：
马歇尔和庇古的福利经济学理论,为各国环境税立法提供了充分的理论依据。在现实中,中国则面临着环境税立法与不立法皆难的两难处境,若不进行环境税立法,现行模式难以遏制严重的环境恶化的趋势,若进行环境税立法,则面临着各类主体对环境税存在的多重顾虑。世界各国的实践证明,环境税立法不仅有效的改善环境质量,而且还增加了政府的财政收入。从中国的实际情况看,为遏制环境恶化的趋势,为兑现中美共同于2014年做出的关于二氧化碳减排的承诺,为了充分利用石油价格低迷的历史机遇期,进行环境税立法、开征环境税已势在必行。关于环境税立法的推进对策,一方面是要尽量减少环境税立法在中国面临的相关顾虑和阻力,另一方面是要设计科学合理的立法方案。
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作者(Author): 张斌;关昕;
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