我国众多而严重的环境污染问题已为我国环境税的开征和采用提出了现实需求。本文借鉴经济合作与发展组织(OECD)国家的经验,提出一些建立我国环境税制体系的设想。环境税是国家为了保护环境与资源而凭借其主权权力对一切开发利用环境资源的单位和个人,按照其开发、利用自然资源的程度或污染、破坏环境资源的程度征收的一个税种。它主要有开发、利用自然资源行为税 Many of our country’s serious environmental pollution problems have put forward realistic needs for the introduction and adoption of China’s environmental tax. Drawing on the experience of the OECD countries, this article proposes some ideas for establishing an environmental tax system in China. Environmental tax is a tax levied by the state on the basis of its sovereign power for all units and individuals that exploit and utilize environmental resources for the purpose of protecting the environment and resources and according to their degree of exploitation or utilization of natural resources or pollution and the destruction of environmental resources. It is mainly developed, the use of natural resources behavior tax