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尽管近年来我国加大了环境保护的力度,但仍然存在着严重的环境污染问题,而且随着人们生活水平的提高,人们对环境质量的要求越来越高,保护环境、防止污染已经成为了我国进一步发展所必须重视和解决的问题。环境税的征收可以有效缓解环境污染这一问题。本文首先介绍了环境税的概念和特征,接着分析了环境税的理论基础,并对我国的环境税的现状做了概括,最后对我国环境税的完善提出了一些建议。
Despite the intensified environmental protection in our country in recent years, there are still serious environmental pollution problems. With the improvement of people’s living standard, people are demanding higher and higher environmental quality to protect the environment and prevent pollution. The problems we must pay attention to and solve in our country’s further development. The collection of environmental taxes can effectively alleviate the problem of environmental pollution. This paper first introduces the concept and characteristics of environmental tax, and then analyzes the theoretical basis of environmental tax, and summarizes the current status of environmental tax in our country. Finally, some suggestions are put forward to improve our environmental tax.