%0 Journal Article
%T 绿色税制的实施效应研究综述<br> A Sum-mary of the Research on the Implementation Effect of Green Tax System
%A 田翠香
%A 任玥
%J Frontiers of International Accounting
%P 429-435
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.124057
%X 绿色税制作为一项国家层面的环境治理工具，其实施效应是学术界探讨的热点话题。学者们普遍认同绿色税制的双重红利效应，即不仅在降污减排方面发挥重要作用，还会在其他方面对经济社会产生一定的影响。本文系统梳理了绿色税制的环境效应和非环境效应的最新研究成果，指出在非环境效应方面存在的相互对立的观点。总体来看，绿色税制对经济的影响存在着短期损失、长期促进的特点。借鉴国外绿色税制的实施经验，我国应采取相应措施，优化绿色税制。<br />
As a national environmental governance tool, the implementation effect of the green tax system is a hot topic in academic circles. Scholars generally agree with the double dividend effect of the green tax system, that is, it not only plays an important role in pollution reduction and emission reduction but also has a certain impact on the economy and society in other aspects. This paper systematically combs the latest research results of environmental effects and non-environmental effects of the green tax system and points out the opposing views on non-environmental effects. Generally speaking, the impact of the green tax system on the economy has the characteristics of short-term loss and long-term promotion. Drawing lessons from the experience of the green tax system in foreign countries, China should take corresponding measures to optimize the green tax system.
%K 绿色税制，实施效应，双重红利<br> Green Tax System
%K Implementation Effect
%K Double Dividend
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=76902