所谓生态税 ,就是以保护生态环境和自然资源为主要目的 ,而向所有因其生产和消费而造成外部不经济的纳税人课征的税收。因此 ,在当前环境压力和生态状况如此严峻的情况下 ,开征生态税是一项当务之急 ,刻不容缓。(一 )开征生态税 ,是保护生态环境 ,合理利用资源 ,确保经济社会可 The so-called ecological tax is to protect the ecological environment and natural resources as the main purpose, but to all due to its production and consumption caused by external diseconomy taxpayers levy tax. Therefore, in the current circumstances of the environment and ecological conditions so severe, the introduction of ecological tax is a top priority, urgent. (A) the introduction of ecological tax is to protect the ecological environment, rational use of resources to ensure that economic and social