环境税是政府通过税收手段矫正制度失灵(市场失灵和政府失灵),实现环境保护和资源保护的一个有效工具。但是在具体实施中存在一系列实施难点使得其有政策缺陷,并产生环境危害。所以我国在具体实施环境税时要结合发达国家的经验,扬长避短地制定环境税。 Environmental tax is the government through tax means to correct the system failure (market failure and government failure), to achieve environmental protection and resource conservation as an effective tool. However, there are a series of implementation difficulties in the implementation that make them have policy defects and cause environmental harm. Therefore, when implementing the environmental tax in our country, we must combine the experience of developed countries and make environmental taxes based on strengths and circumventations.