进入21世纪以来，从西非海岸的塞内加尔，欧洲文明发源地的希腊，以及作为全球经济大国的德国、日本、法国，都传来有关环保税收的消息。这显露了一种必然趋势———在资源和环境保护日益受到重视的21世纪，税收政策作为现代宏观经济政策主要工具之一，将为保护全球生态环境， Since the 21st century, news of environmental taxes has come from Senegal on the west coast of Africa, Greece, the birthplace of European civilization, and Germany, Japan and France, as global economic powers. This reveals an inevitable trend --- in the 21st century, where resources and environmental protection are paid more and more attention, as one of the major tools of modern macroeconomic policy, the taxation policy will be used to protect the global ecological environment,