在市场经济条件下,环境的公共产品特性决定了其使用价值被过度低估,不当利用与过度开发现象普遍存在,加之税费政策的缺失致使环境恶化和资源枯竭的问题愈来愈严重。环境的双重属性使得资源与环境的最优配置无法单纯依靠市场手段实现。适当的税费政策作为一种行政调节手段,可达到治理环境的目的,是我国建设两型社会的可选方案。 Under the conditions of market economy, the characteristics of public goods in the environment determine that their value is over-underestimated, inappropriate use and over-exploitation are prevalent. In addition, the lack of taxes and fees leads to the worsening of the environment and depletion of resources. The dual nature of the environment makes the optimal allocation of resources and the environment can not simply rely on market means to achieve. As a kind of administrative adjustment method, the appropriate tax policy can achieve the purpose of environmental management and is an option for building a two-oriented society in our country.