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本文介绍了我国生态环境污染的现状,提出解决的途径是建立生态税收体系。还着重分析了生态税收体系的设计问题,并根据我国的实际情况将生态税按其课征对象的不同分为两个具体税种。
This paper introduces the current situation of ecological environment pollution in our country and puts forward the solution to this problem by establishing an ecological taxation system. It also analyzes the design problems of ecological taxation system, and divides the ecological tax into two specific types of taxes according to the different objects of taxation in our country.