所谓绿色税收体系是指一国在一定时期内,为了达到资源合理利用和环境保护的目的,根据该国的具体国情确立的具有生态环境保护功能的税收体系。这种体系以公平、效率为原则,由不同性质和作用的绿色税种以及一般税种组成,有主有辅,多税互补。经济的高速发展造成的资源浪费、环境恶化问题日益严重, The so-called green tax system refers to a certain period of time, in order to achieve the rational use of resources and environmental protection purposes, according to the country’s specific national conditions established with the function of ecological environment protection tax system. This system, on the principle of fairness and efficiency, consists of green taxes of different nature and functions as well as general taxes, supplemented by subsidies and taxes. The waste of resources and the worsening of the environment caused by the rapid economic development have become increasingly serious.