在自然环境不断恶化、资源浪费严重、发达国家不断向发展中国家转移污染的情况下,我国有必要适时开征生态税,保护环境。生态税,是指政府为实现特定的环境政策目标,筹集环境保护资金,调节纳税人环境保护行为而征收的税种,是向所有开发、利用环境资源或向环境排放污染物 Under the circumstance of deteriorating natural environment, serious waste of resources and continuous transfer of pollution from developed countries to developing countries, it is necessary for our country to launch eco-taxes and protect the environment in due course. Ecological tax refers to the government to achieve specific environmental policy goals, raise environmental protection funds, taxpayers to regulate environmental behavior and tax levied, is to all the development, utilization of environmental resources or discharge of pollutants to the environment