鉴于生态税收涉及复杂的利益关系,而且专业性和技术性也较强,本文认为,应采取先易后难的策略。首先,可以通过对资源税、消费税、增值税、企业所得税等现有税种的改革和完善,充分体现节约能源、保护和改善生态环境的国家大政方针;其次,可以考虑税费结合,改革排污收费制度;最后,在排污收费制度完善的基础上,适时开征有利于保护生态环境的新税种,在保护生态环境的同时,筹措必要的环保资金,而且可以促使纳税人提高生态保护意识。 In view of the ecological tax involves complex interests, and professional and technical is also strong, this paper believes that we should take the easy and difficult strategy. First of all, through the reform and improvement of the existing tax types such as resource tax, consumption tax, value-added tax and enterprise income tax, we can fully reflect the major state policies on energy conservation, protection and improvement of the ecological environment. Secondly, we can consider the combination of taxes and fees and reform of sewage charges System; Finally, on the basis of perfecting the sewage charging system, it is timely to introduce new taxes conducive to the protection of the ecological environment, raise the necessary environmental protection funds while protecting the ecological environment, and encourage taxpayers to raise awareness of ecological protection.