目前我国环境污染和生态破坏现象相当严重,究其原因,主要是经济利益和环境利益之间产生了矛盾。环境税作为一种宏观经济调控手段,可以通过引导市场主体行为的方式,来协调经济利益和环境利益的关系,以达到保护生态环境的目的。目前我国环境保护类法律缺少相应的经济激励机制,党的“十七大”提出了尽快建立健全环境税收制度的目标,因此需要尽快完善我国的环境税收制度。 At present, the phenomenon of environmental pollution and ecological destruction in China is quite serious. The reason is mainly due to the contradiction between economic interests and environmental interests. As a macroeconomic regulation and control tool, environmental tax can coordinate the relationship between economic benefits and environmental benefits by guiding the behavior of market players in order to achieve the goal of protecting the ecological environment. At present, China’s laws on environmental protection lack the corresponding economic incentive mechanism. The “Seventeenth National Congress of the Party” has set forth the goal of establishing and perfecting the environmental taxation system as soon as possible. Therefore, we need to improve our environmental taxation system as soon as possible.