我国环境税设立的目标应该是:建立起一个以可持续发展为方向,以促进人与自然和谐共存、共同发展为目的,以污染排放税、污染产品税、资源税和环境税收优惠政策等为内容,适应和促进我国生产力发展水平、符合社会主义市场经济要求的完备的环境税法律体系。 The goal of setting up an environmental tax in our country should be to set up a system that takes the sustainable development as the direction and promotes the harmonious coexistence of man and nature as the goal and the common development with the pollution emission tax, pollution product tax, resource tax and environmental tax preferential policies as Content, adapt to and promote the level of development of productive forces in China, in line with the requirements of the socialist market economy a comprehensive environmental tax legal system.