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该文认为构建一整套绿色税制是我国未来税制改革的趋势,并对我国现行税制中的资源税、消费税、燃油消费税、关税等税种的绿色化改革提出了建议,对环保税这一新税种的开征提出了基本构想.“,”This paper deems that construction of a set of green taxation is a path China shall take for future tax reform, and proposes some suggestions on greening such taxes as the resource tax, the consumption tax, the fuel consumption tax and the customs duty levied under current tax systems, while coming up with a fundamental idea to start to levy a new tax?? the environmental tax.