环境保护税的征管效率和激励效应决定着其正式开征后的实施效果和能否达到政策目标。本文首先基于税制原则分析了《环境保护税法》可能产生的征管效率,然后从税种功能视角阐述了环境保护税收入归属与管理使用的理论依据及其激励效应,并分别提出了相应的建议。 The collection efficiency and incentive effect of environmental protection tax determine the implementation effect after the formal introduction of the tax and whether it can achieve the policy goal. Based on the principle of taxation, this paper analyzes the possible collection efficiency of “Environmental Protection Tax Law”, and then elaborates the theoretical basis and incentive effect of environmental protection tax revenue ownership and management from the perspective of tax function, and puts forward corresponding suggestions respectively.