本文对我国煤炭消费和生产两大主体和相应的环境税收现状进行了分析,提出了煤炭激励型环境税费方案,即按照煤炭生产者和消费者两大主体进行方案设计,对生产者按不同生产规模设计环境税收,对消费者按消费量计算税负,以促进资源有效利用、保护环境目标的实现。 This paper analyzes the current status of the two main bodies of China’s coal consumption and production and the corresponding environmental taxes, and puts forward the scheme of environmental incentives for coal-driven environment, that is, the scheme design is based on the two main bodies of coal producers and consumers, The scale of production design environment tax revenue, the tax burden on consumers according to consumption in order to promote the effective use of resources to protect the realization of environmental objectives.