2009年,在一片减税呼声中,环境税可能是为数不多的增税税种。从目前的情况来看,开征环境税的逻辑关系已经理顺,但有地方财政和环保的现实压力。从1992年以后,几乎每一次重要的文件都会宽泛地提到环境税,将它作为环境经济政策和金融、财政问题并列提出,但一直没有付诸实施。 In 2009, environmental taxes may be one of the few tax increases in a tax cut. Judging from the current situation, the logical relationship between levying environmental taxes has been streamlined, but there are real pressures of local finance and environmental protection. From 1992 onwards, almost every important document refers broadly to the environmental tax, put it side by side as an environmental economic policy and a financial and fiscal issue, but has never put it into effect.