本文认为应从环境税制建构的应然性和实然性角度对我国现行税种进行总体上的把握。对于环境税的有关税种、税收优惠政策应有充分的认识,并将环境税制改革的意义置于优先认可和信赖的前提下。同时,寻找符合我国基本国情,彰显公平、正义价值诉求的环境税制。 This article argues that we should grasp the current tax categories in our country in general from the perspective of the nature and reality of environmental tax system construction. For the tax related to environmental taxes, preferential tax policies should be fully understood and the significance of environmental tax reform should be given priority recognition and trust. At the same time, we should find an environmental tax that meets the basic national conditions of our country and demonstrates the values ​​of fairness and justice.