从2012年开始,我国很多地区都遭受了极端雾霾天气的侵袭,严重困扰了人们的生产和生活。为了保护生存环境,迫切需要对大气环境进行整治,运用税收手段治理空气污染已势在必行。本文从开征机动车环境税的紧迫性和必要性出发,借鉴国外成熟经验,对我国开征机动车环境税的总体思路和基本框架进行了研究,从而为遏制大气污染,尤其是机动车尾气污染提供有益的借鉴。 Since 2012, extreme haze weather has hit many parts of our country, seriously harassing people’s production and life. In order to protect the living environment, the urgent need to rehabilitate the atmospheric environment, the use of tax means to deal with air pollution is imperative. Based on the urgency and necessity of levying environmental taxes on motor vehicles, this paper studies the overall train of thought and basic framework for levying motor vehicles environmental taxes in our country with reference to the mature experience of foreign countries, and thus provides a basis for curbing air pollution, especially for motor vehicle exhaust pollution Useful reference.