绿色税收:欧盟经验与东北之鉴

作为对外部性予以纠正的公共政策方式,绿色税收能够引导节约资源、合理利用环境、提高社会福利。德国、荷兰等欧盟国家在推动社会资源优化配置过程中,关注各方面利益的相互均衡,促进社会效率与公平协调发展;与此相适应,课税理念也得到了调整,并以税收制度变迁进一步推动了社会和谐发展。这些对中国东北地区经济转型都具有借鉴意义。

Green Taxes: EU's Experience and Its Enlightenment

As a public policy of correcting negative externalities of economic incentives,the green taxes can guide resource conservation,rational use of the environment and improve social welfare.EU,including Germany and Netherland,interest about the mutual balance of all parties concerned,the coordinated development of efficiency and fairness throughout society in promoting social optimize the allocation of resources in the process.In this adaptation,the tax idea has also been adjusted and promoted the harmonious development of society.EU experience is a draw for the Old Northeast Industrial Base of China.