德国的环境保护,无论在政策、社会、经济、技术还是研究方面都达到了较高的水准。在德国,环境保护的方法是多种多样的。环境税费制度是其中具有间接影响力的重要手段。德国在这一领域积累了丰富的实践经验,并对中国具有借鉴意义。本文是对德国环境税费制度的介绍与评价。 Environmental protection in Germany has achieved a high standard in terms of policy, social, economic, technological and research. In Germany, there are many ways to protect the environment. Environmental taxes and fees system is an important means which have indirect influence. Germany has accumulated rich practical experience in this field and has reference for China. This article is an introduction and evaluation of the German environmental tax system.