环境污染、生态危机、资源危机等一系列环境问题,对人类的生存与发展已构成严重威胁,为此,世界各国正在努力寻求解决的良策。税收作为调控经济的重要手段,在生态环境保护领域的功能与作用逐步为人们所认识。介绍了国外绿色税收的主要种类、绿色税收优惠政策,提出了借鉴国外经验推动我国实施绿色税制的建议。 A series of environmental problems such as environmental pollution, ecological crisis and resource crisis have posed a serious threat to the survival and development of mankind. To this end, various countries in the world are striving to find solutions to them. As an important means of economic regulation, tax revenue has gradually become known to people in the field of ecological environment protection. Introduced the main types of green taxes abroad, green tax preferential policies, put forward to learn from foreign experience to promote China’s implementation of the green tax system proposals.