税收是国家公共服务的经济基础,也是调节社会民众收入差异的杠杆,平衡的主要是人与人之间的关系。而呼之欲出的环境税,平衡的则是人与环境之间的关系。这项政策的初衷也是试图通过经济手段寻找经济发展与环境容量之间的平衡点。任何一项公共政策出台,都应当面对社会公众对其必要性、合法性和有效性的质疑与拷问,这是公民社会的基本逻辑。环境税的必要性似乎没有争议,这项政策的出台本身就是环境极度恶化之后倒逼出来的结果。本刊也邀请了多位资深专家对环境税进行点评,对其必要性和紧迫性多有论述,不再赘言。更多的是思考一下其合法性和有效性。这里说的合法性不是指程序上,而是指这项税负的征收与缴纳的各方主体和税赋的用途。换句话说,我 Taxation is the economic foundation of public services in the country. It is also the lever that regulates the income disparity of the public. The balance is mainly between people. The ready to come out of environmental taxes, balance is the relationship between people and the environment. The original intention of this policy is also to seek to find a balance between economic development and environmental capacity through economic means. Any public policy promulgated should face the public’s doubts and torture of its necessity, legitimacy and effectiveness. This is the basic logic of civil society. The need for an environmental tax appears to be uncontroversial. The introduction of this policy itself is the result of an over-pressurization of the environment. The magazine also invited a number of senior experts to comment on the environmental tax, the necessity and urgency of more discussion, no longer elaborate. More is to think about its legitimacy and effectiveness. The legitimacy here does not mean procedural but refers to the use of the parties and taxation of the parties involved in the collection and payment of this tax. In other words, me