本文通过介绍国外发展循环经济环境税费的情况,分析了我国现行相关税费制度的缺陷,提出具体的改革设想:规范行政性收费,推行“费改税”;扩大资源税的征收范围,改革计税依据;借鉴国际经验,开征必要的新税种;改革消费税,与产品污染税有机结合;建立环保专项基金,实行环保税收优惠政策。 This article introduces the circumstance of developing environmental economy tax in foreign countries, analyzes the defects of current tax system in our country, proposes specific reform envisages: to standardize administrative fees and charges and implement “tax reform”; to expand the collection scope of resource tax , Reform the basis for tax calculation; draw on international experience, the introduction of the necessary new taxes; reform consumption tax, and organic integration of product taxes; the establishment of special funds for environmental protection, the implementation of preferential environmental tax policy.