“十二五”规划纲要和《国务院关于印发“十二五”节能减排综合性工作方案的通知》,以及2011年《国务院关于加强环境保护重点工作的意见》明确提出,要积极推进环境税费改革,研究开征环境保护税。已公布的《国务院2012年立法工作计划》将环境税法作为“需要抓紧工作、适时提出”的63件立法项目之一,并由财政部和国家税务总局起草。可见,环境税法的立法工作已进入议事日程。环境税,有人称之为生态税、绿色税,主要发达国家早已开始征收。面对日益严重的环境污染,为进一步遏制和扭转工业对环境资源过度索取的局面,就必须有效解决企业消耗环境资源代价过低的问题,在这 “Twelfth Five-Year Plan” and the “Notice of the State Council on Issuing the Twelfth Five-year Plan for Comprehensive Energy Conservation and Emission Reduction” and the “Opinions of the State Council on Strengthening Key Work in Environmental Protection” in 2011 Actively promote environmental tax reform, research and levying environmental protection tax. The published “2012 Legislative Works Plan of the State Council” takes the environmental tax law as one of the 63 legislative projects that “need to work hard and put forward at the right time”, drafted by the Ministry of Finance and the State Administration of Taxation. Can be seen that the environmental tax legislation has entered the agenda. Environmental tax, some people call it the ecological tax, green tax, the major developed countries have already started the collection. In the face of increasingly serious environmental pollution, in order to further curb and reverse the industry’s excessive demands on environmental resources, it is necessary to effectively solve the problem of too low the cost for enterprises to consume environmental resources,