关键词: 环境政策, 环境税收, 命令-控制型手段, 排污收费, 排污权交易

Abstract: The Authors analyze feasibility to introduce environmental tax system in China in the context of economic transition and globalization of economy, and further discuss the advantages of environmental tax compared with command-control policy, pollution charges system, and emission trading. The Authors conclude that the institutional arrangements and social economic conditions in China can not support the implementation of emission trading, the environmental policy should consider transform gradually from co-existence of charges and tax to mainly depends on environmental tax.

Key words: environmental policy, environmental tax, command-control policy, pollution charges, emission trading