我国目前生态环境保护的主要措施是以收取各项费用为主而以征税为辅,但其弊端日渐显现,建立我国自己的生态税收制度势在必行。构建我国生态税收体系必须综合考虑税制要素的设计,调整现行税制中的相关税种,开征必要的新税种,以及相关的优惠政策等问题。 At present, the main measures for the protection of ecological environment in our country are the collection of various fees, supplemented by taxation, but the drawbacks are becoming increasingly apparent. It is imperative to set up our own ecological taxation system. The construction of our country’s ecological tax revenue system must consider the design of the tax system elements, adjust the relevant taxes in the current tax system, impose the necessary new taxes, and related preferential policies.