目次一、环境问题的治理手段:转型中的环境法与税法二、环境法与税法理念的交错与整合三、法际整合下规制工具选择的考量基准四、规制工具选择的整体布局:以环境财政工具为中心一、环境问题的治理手段:转型中的环境法与税法“随着工业化与城市化生产生活方式的不断深化与扩展,人们越来越清醒地认识到,生态环境的日益恶化不仅会直接导致人们生活质量的下降,而且将会 First, the means of environmental governance: the environmental law and tax law in transition Second, the law of the environment and tax law staggered and integrated Third, the criteria for the selection of regulatory tools under the law of international integration Fourth, the overall choice of regulatory tools: the environment Financial instruments as a center First, the means of environmental governance: environmental laws and tax laws in transition ”With the deepening and expansion of industrialization and urbanization of production and lifestyles, people are increasingly aware that the ecological environment is deteriorating Not only will it directly lead to the decline of people’s quality of life, but also will