该文认为构建一整套绿色税制是我国未来税制改革的趋势,并对我国现行税制中的资源税、消费税、燃油消费税、关税等税种的绿色化改革提出了建议,对环保税这一新税种的开征提出了基本构想.“,”This paper deems that construction of a set of green taxation is a path China shall take for future tax reform, and proposes some suggestions on greening such taxes