内容摘要：

本文从剖析国际贸易环境成本的外部化出发，阐述了“绿色”关税的必要性，并以经济学理论分析了“绿色”关税的经济效应，论证了“绿色”关税对环境的保护作用，进而就“绿色”关税政策实施中的一些问题进行了探讨。

关键词：“绿色”税收　环境成本　“绿色”关税

abstract:based on an examination of the externalization effect of environmental cost in international trade, this paper expatiates on the necessity of establishing a 'green' tariff system in china by demonstrating the effects of a 'green' tariff system on environmental protection. it also analyzes the economic effects of a 'green' tariff system and puts forward some policy suggestions for further practice.

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