中文摘要：

首先指出目前稀土贸易所存在的困境,即没有国际定价权贱卖资源和限制出口引发贸易争端的两难选择;接着分析了目前中国对稀土的税费征收现状和存在的问题,指出征收环境税是解决稀土出口两难选择的有效方法;然后从税目,纳税人,课征对象和课征环节,计税依据,税率以及环境税的国际协调等方面对环境税进行了整体的税制设计;最后提出环境保证金的概念,建议在环境税正式实施之前,对稀土等矿产资源征收环境保证金,以此作为过渡措施来达到相似的效果.

英文摘要：

This paper points out the dilemma of rare earth trade, that is, exporting rare earth at unreasonable low prices or limiting rare earth export quotas resulting in forthcoming trade disputes. Environmental tax is an effective solution to the dilemma upon analyzing the current taxation policy on China＇s rare earth industry. The overall environmental taxation system is planned on the aspects of taxation categories, taxpayer, taxation object, taxation steps, tax basis, tariff and international coordination. Environment security deposit collection on mineral resources such as rare earth can be used as transitional measure before the official practice of environment tax.