自20世纪六七十年代以来,随着“公害”的显现和加剧,以及能源危机的冲击,尤其是进入80年代以来,世界范围内的人口增长、能源危机和环境恶化,终于使人类进一步认识到,环境问题是一个发展问题,也是一个社会问题,是一个涉及到人类社会文明的问题。利用税收手段实现对环境的保护已经成为一个重要的工具。 Since the 1960s and 1970s, with the emergence and intensification of “public nuisance” and the impact of the energy crisis, especially since the 1980s, population growth, energy crisis and environmental deterioration worldwide have finally made mankind It is further recognized that environmental problems are a development issue as well as a social issue and a problem involving the civilization of human society. The use of taxation to protect the environment has become an important tool.