自上世纪80年代以来,环境政策已成为世界各国经济及政治关注的焦点。OECD国家纷纷掀起了绿色税制改革热潮。为应对二十一世纪全球环境新规范,我国新一轮税制改革必须将环境考虑整合于税制体系的设计中,深化绿色税制改革,建立绿色税收制度。 Since the 1980s, environmental policy has become the focus of economic and political attention of all countries in the world. OECD countries have set off a wave of green tax reform. In response to the new global environmental norms of the 21st century, the new round of tax reform in China must integrate environmental considerations into the design of the tax system, deepen the reform of the green tax system and establish a green tax system.