关于我国环境税收法制建设的思考

随着我国经济发展步伐的加快，环境污染问题也日益严重，而我国现行环境税费制度存在较多问题，不能很好地起到防治污染、保护环境的作用。本文在分析我国设立环境税的价值基础上，探讨了我国环境税收方面存在的诸多问题并提出相关法律对策。

Deliberation on Environmental Tax Revenue Law Construction in China

With the accelerated pace of China's economic,environmental pollution,a growing problem,and our current tax system environment there are more problems,not a good play control pollution,protect the environment.Environmental taxes through tax measures to promote environmental protection,new ways to achieve sustainable development.For this analysis of the value of the establishment of an environmental tax,while tax revenue of China's environment,there's a lot of problems and propose relevant laws and measures.