环境污染是经济发展中的一大问题,其存在负外部性,而实施环境税则是解决改问题的一种有效措施。本文阐释了环境税的含义,探讨了环境税的理论渊源,借鉴了发达国家应用环境税的实践经验,提出了符合我国国情的环境税改革对策。 Environmental pollution is a major issue in economic development, and its existence is negative externality, and the implementation of environmental taxes is an effective measure to solve the problem. This paper explains the meaning of environmental tax, explores the theoretical origins of environmental tax, draws lessons from the practical experience of applied environmental tax in developed countries, and proposes an environmental tax reform countermeasure in line with China’s national conditions.