完善我国环境税法律制度的思考

目前，环境与发展的矛盾成为制约各国可持续发展的“瓶颈”。因此，开征环境税，建立和完善环境税法律制度是我国改善环境治理现状的必然选择。汲取西方发达国家环境税法律制度的宝贵经验，结合中国本土实际，应从妥善协调环境税费关系、改革目前有关税种、开征专项环境税、采用合适的税式支出方式、改进环境税收优惠政策等方面进行研究和探索。

A Study on Perfecting the Legal System of Environmental Tax in China

The contradiction between development and environmental protection is currently a ＂bottleneck＂ restricting the sustainable development of each country. For this reason, to impose environmental tax, establish and perfect the legal system of environmental tax is an inevitable choice to improve the environmental treatment actualities in China. Based on the valuable experiences of envi- ronmental tax system in western countries and the actual conditions in China, it shall be studied and explored in terms of the following aspects： well coordinating the relationship between environmental taxes and charges, reforming presently-levied relevant tax items, imposing special environmental tax, adopting proper tax payment method, improving the preferential policies on environmental taxation, and so on.