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

摘要： 在中国经济转型以及经济全球化的社会经济背景下，分析了在中国实施环境税收制度的必要性与可能性。从制度分析的角度剖析了环境税收制度相比于命令-控制型政策、排污收费制度和排污许可证制度的优势，从而从理论与实践两方面探讨了在中国进行环境政策创新，开征环境税收的重要意义，认为在短期内，排污权交易政策的制度条件尚不成熟，环境政策体系应该采取税费并存逐步过渡到以环境税收为主的方式。

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