自二十世纪60年代初世界经济学界着手研究“绿色经济”问题开始,税收在一定程度上也被赋予了新的职责。为了从根本上使环境保护得到长远的保障,增强民众的环保意识,上世纪80年代以后,绿色税收愈发受到各国重视,经历了一个从零散、个 Since the early 1960s, when the world economists started to study the issue of “green economy,” taxes have also been given some new responsibilities. In order to fundamentally protect the environment in long-term protection and enhance public awareness of environmental protection, since the 1980s, the green tax has been receiving more and more attention from all countries.