从环保角度来说,理想的环境税制是将一切污染环境的行为、产品和原材料都纳入环境税的征收范围,但是考虑到可行性和可操作性,就要有所取舍,结合中国的国情,再加上国外的经验,本文提出了以保护环境为目标的近期目标和远期目标,以期建立我国规范的环境税收调控体系。 From an environmental point of view, the ideal environmental tax system incorporates all behaviors, products and raw materials that pollute the environment into the scope of environmental tax collection. However, given the feasibility and operability, it is necessary to make some choices. In light of China’s national conditions, Combined with foreign experience, this paper puts forward the immediate goals and long-term goals to protect the environment, with a view to establishing a standardized environmental tax regulation and control system in China.