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随着生态破坏和环境污染日益严重,世界各国纷纷采取措施保护生态平衡,改善环境质量。美国利用税收手段,充分发挥其杠杆作用来治理和保护生态环境的做法,无疑会给各国的生态环保工作以有益的启示。一、生态税收生态税收又称环境税收,顾名思义是指国家为实现特定的生态环保目标,筹集生态环保资金,并调节纳税人相应行为而开征的有关税收的总称。生态税收具有以下特征（1）目的性。生态税收收入是国家为实现特定的生态环保目标而筹集的财政收入,目标是环境保护。（2）调节性。生态税收通过调节企业或个人有利于或不利于环保的行为而发挥其作用。（3）关联性。生态税收与经济活动的性质和规模之间存在着一定的关系。
With the ecological destruction and the increasingly serious environmental pollution, all the countries in the world have taken measures to protect the ecological balance and improve the environmental quality. The United States’ practice of using taxation measures and giving full play to its leverage to govern and protect the ecological environment will undoubtedly give enlightenment to the ecological and environmental protection work in various countries. First, the ecological tax Ecological tax, also known as environmental taxes, as the name suggests refers to the state in order to achieve specific eco-environmental goals, raise environmental funds, and regulate taxpayers and the corresponding behavior of the tax levied general. Ecological tax has the following characteristics (1) purpose. Ecological tax revenue is the state to achieve a specific goal of ecological and environmental finance revenue, the goal is environmental protection. (2) Regulatory. Ecological taxes play a role by regulating the conduct of businesses or individuals that is good or bad for the environment. (3) Relevance. There is a certain relationship between the ecological tax revenue and the nature and scale of economic activities.