改革开放以来,随着经济的快速发展,我国生态环境恶化的状况也日益加剧,征收环境税,运用税收手段来保护生态环境十分必要。首先,征收环境税是我国经济发展到一定程度,治理环境污染的必然要求。随着经济的快速增长,我国空气和 Since the reform and opening up, with the rapid economic development, the deteriorating ecological environment in China is also aggravating day by day. It is necessary to impose environmental tax and use taxation measures to protect the ecological environment. First of all, the collection of environmental taxes is an inevitable requirement for the development of our economy to a certain extent and for environmental pollution control. With the rapid economic growth, China’s air and air