环境税“双盈”效应理论对一国环境税制建设影响深远。本文在阐述环境税“双盈”效应理论内涵的基础上,从市场竞争状况、税制差异、信息对称程度、环境伦理差异四个方面探讨了环境税“双盈”效应理论在我国的适用性,并据此提出了中国环境税制建设的几点启示。 Environmental tax “double surplus ” effect theory has a far-reaching impact on the environmental tax system in a country. On the basis of expounding the connotation of environmental tax “double surplus ” effect theory, this paper discusses the theory of environmental tax “dual surplus ” effect in our country from the aspects of market competition status, tax system difference, information symmetry degree and environmental ethical difference. The applicability of it, and then put forward some enlightenment of China’s environmental tax system construction.