文章在一般均衡模型框架下考察了事先存在税收"扭曲"的"次优环境"中,环境税改革对小型开放经济的效应,并利用重庆市的宏观经济数据对模型结论进行模拟。结果发现:环境税有利于改善环境质量,但同时也加重了原本的经济扭曲,环境与经济效率之间存在替代关系,从而表明"双重红利"假说不成立;"次优环境"下的最优环境税低于"最优环境"下的最优环境税率(庇古税率);对重庆市宏观经济数据的模拟却表明环境税对家庭和企业的影响具有显著的差异性。By virtue of general equilibrium model, the paper evaluates the effect on environment tax on small open economy in the " sub-optimum environment" where " distortion" pre-exists, and utilizes the macro economic data of Chongqing Municipality to perform simulation on the model conclusions. As demonstrated by the model analysis results, environmental taxes are favorable to improve environment quality, and meanwhile the original economic distortion is aggravated. Actually, a kind of substitution relation exists between environment and economic efficiency, therefore, it demonstrates that the " double dividend " hyphothesis fails, and the optimum environmental tax under sub-optimum environment is lower than Pigou tax rate. The simulation of the macro economic data of Chongqing municipality demonstrates that environment tax has distinctive influence differences on families and enterprises.国家社会科学基金重大项目“中国新型城镇化包容性发展的路径设计与战略选择”(12&ZD100));国家社会科学基金项目“不同市场结构下我国环境税效应研究”(13BJY149);; 重庆市社会科学规划(培育)项目“环境税‘双重红利’效应研究”(2013PYYJ16);; 中央高校基本科研业务专项资金项目“中国环境税改革路径研究—基于OECD国家经验”(SWU1409126);“环境税防控农业面源污染机制研究”(SWU1509307