中文摘要：

基于地方税视角,将环境税税收全部归入地方财政收入,利用CGE模型对环境税"双重红利"假说进行检验,结果显示:科学合理的税率、税收返还方式以及环境税对其他扭曲性税种的部分替代可以促进"双重红利"目标的实现,也即在减少二氧化碳排放、改善环境质量的同时实现就业增加或GDP增长。不过,以上方案会在一定程度上削弱环境税的减排效果。

英文摘要：

Based on the view of local tax, taking environmental taxes into local fiscal revenue, this paper uses CGE model to re-examine the "double dividend" hypothesis of environmental tax. The study shows that scientific and reasonable tax rate and return can promote the realization of the "double dividend". That is to say, increased employment or GDP growth can be achieved in reducing carbon dioxide emissions and improving the quality of the environment at the same time. However, to some extent, the tax return will weaken the effect of emission reduction.