为了实现可持续发展的目标,更好的治理污染、保护环境,改革我国目前的排污收费制度是非常必要的。本文分析了我国费与税的立法现状及改革趋势,将环境费与税进行了比较,在借鉴国外环境立法的基础上提出了我国环境税制体系改革的一些建议,以期对该制度的构建有所裨益。 In order to achieve the goal of sustainable development, it is very necessary to better control pollution, protect the environment and reform our current sewage charging system. This article analyzes the status quo and reform trend of legislation on fees and taxes in our country, compares environmental costs with taxes, and puts forward some suggestions on the reform of environmental taxation system in our country based on the reference of foreign environmental legislation, in the hope of establishing the system benefit.