环境税作为重要的环境规制手段,已受到国家社会的广泛关注。从其他国家环境税的成功经验来看,环境税的制定涉及适用范围、纳税环节、税率、实现途径等问题。尽管环境税是理想的环境保护政策工具,但是环境税的制定并不会像书本上告诉我们的那样简单,环境税的立法者必须面对来自技术层面、政治层面和社会层面等因素的制约。 Environmental tax, as an important means of environmental regulation, has drawn extensive attention from the national society. From the successful experience of environmental taxes in other countries, the development of environmental taxes involves issues such as the scope of application, tax payment links, tax rates, and ways to achieve such benefits. Although environmental tax is an ideal tool for environmental protection policy, the development of environmental tax will not be as simple as the book tells us. Environmental tax legislators must face constraints from the technical, political and social aspects.