伴随着工业化、城市化过程而产生的城市环境污染 ,已经越来越成为经济发展的限制性因素 ,探索解决城市环境问题的有效途径显得尤为迫切。环境经济学界普遍认为造成环境污染的经济学原因是外部不经济 ,而课征环境税收可以使外部性成本内部化 ,通过实证分析 ,这种基于市场的方法对治理我国城市环境污染也是有效的 With the process of industrialization and urbanization, urban environmental pollution has increasingly become the limiting factor of economic development. It is especially urgent to explore effective solutions to the urban environmental problems. It is generally accepted in the field of environmental economics that the economic cause of environmental pollution is external diseconomy, and the levy of environmental taxes can internalize the external costs. Empirical analysis shows that this market-based method is also effective in controlling urban environmental pollution in China