从20世纪70年代开始,一些发达国家把税收作为保护环境的重要政策手段,逐渐开征了各种具有资源和环境保护特征的税种,如资源税、汽油税、垃圾税、噪音税、水污染税、二氧化碳税等,这些税种统称为环保税收(或生态税收)。进入20世纪80年代后,发展中国家也开始重视环境保护,一些国家先后开征环保税。我国改革开放以来,经济增长迅速,但是在经济增长过程中,造成了严重的环境污 Since the 1970s, some developed countries have introduced tax revenue as an important policy measure for environmental protection and gradually introduced various kinds of taxes with resources and environmental protection features such as resource tax, gasoline tax, garbage tax, noise tax, water pollution tax , Carbon dioxide tax, these taxes are collectively referred to as environmental tax (or ecological tax). After entering the 1980s, developing countries also began to attach importance to environmental protection, some countries have introduced environmental taxes. Since the reform and opening up in our country, the economy has been growing rapidly. However, in the process of economic growth, it has caused serious environmental pollution