本文认为我国目前生态环境破坏严重,应该进行生态补偿,而税收是有效的生态补偿的经济手段。在分析税收的基础上,本文指出了生态税从现行税收体制中单列的技术系统,建立了动态征收生态税的模型和比较不同地区税负水平的方法,最后提出了我国税制建立的设计原则。 This paper argues that at present our country’s ecological environment is seriously damaged, ecological compensation should be carried out, and taxation is an effective economic means of ecological compensation. Based on the analysis of tax revenue, this paper points out the ecological tax from the current tax system, a separate technical system, the establishment of a dynamic model of ecological tax collection and comparison of tax burden in different regions, and finally put forward the design principles of our tax system.