随着经济的迅速发展,人们对环境的破坏也日趋严重,如何保护环境成了全人类共同的问题。我国在这方面虽然也有举措,但一直没有环境保护的独立税种,难以达到治理环境污染的良好效果。所以要通过借鉴其他国家的成功经验,建立符合我国国情与经济发展相适应的环境保护税收制度。 With the rapid economic development, people’s destruction of the environment is becoming increasingly serious. How to protect the environment has become a common problem for all mankind. Although China has also taken measures in this regard, it has not been able to achieve the good effect of environmental pollution control without any independent tax on environmental protection. Therefore, we should draw lessons from the successful experiences of other countries and establish an environmental protection taxation system that suits China’s national conditions and economic development.