环境污染问题已经成为制约经济发展的重要因素,受到国际社会的高度重视。各国政府采取多种多样的治理措施来处理环境污染问题,但取得的效果不一。本文重点分析了目前我国环境税实施过程中面临的问题,并通过借鉴西方各国成功经验,针对我国的具体实际情况,从多方面、多角度解决环境税实施中存在的问题。 The issue of environmental pollution has become an important factor that restricts economic development and is highly regarded by the international community. Governments use a wide range of governance measures to deal with the problem of environmental pollution, but with different results. This article focuses on the analysis of the current problems in the implementation of environmental tax in our country, and through the successful experience of various countries in the West, according to the specific situation in our country, from many aspects and multi-angles to solve the problems in the implementation of environmental taxes.