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从国际上的诸多经验来看,作为生态环境领域的现代治理方式,环境税是保护生态环境,尤其是遏制和扭转生态环境恶化趋势的必经之路,探索并最终确立环境税制度对尚处于生态环境保护爬升阶段和致力于建设美丽中国目标的我国社会经济而言,有着极为重要的积极意义。相比于排污费,环境税在征收体系、立法程序上都有本质的差异,这对于在新的发展阶段上确立更加科学的生态环境保护治理体系有着积极作用。第一,环境税还原生态环境经济属性,符合市场经济在资源配置上的总体原则。环境税
As a modern way of management in the field of ecological environment, environmental tax is the only way to protect the ecological environment, especially to curb and reverse the deterioration of ecological environment. To explore and finally establish the environmental tax system is still in the The climbing stage of ecological environment protection and the social economy of our country devoted to building a beautiful China goal have extremely important and positive significance. Compared with the sewage charges, environmental taxes in the collection system, legislative procedures are essentially different, which for the new stage of development to establish a more scientific system of environmental protection and management has a positive effect. First, the environmental tax restores the economic properties of the ecological environment in line with the overall principle of market economy in the allocation of resources. Environmental tax