环境税制是指税制中与环境保护相关的一系列税种以及相关税收规定所构成的一个体系。尽管由于具体国情和税收制度构成的不同,各国环境税制在具体内容上存在着差异,但一般都由两部分构成:一是以保护环境为目的,针对污染、破坏环境行为课征的各个专门或独立税种,是环境税制的主体内容,发挥主要作用;二是 Environmental taxation refers to the tax system and a series of taxes related to environmental protection and tax regulations constitute a system. Although due to the differences of the specific national conditions and the tax system, there are differences in the specific content of environmental taxes in different countries, but they are generally composed of two parts: First, for the purpose of protecting the environment, Independent taxation is the main content of environmental taxation system and plays a major role. Second,