近年来,中国能源消费剧增并带来了环境污染等多种问题,这与我国现行能源税制不合理不无关系。因此,解决我国能源问题必须改革和完善能源税制,正如美国学者莱斯特·R·布朗所说“……调整税制,是使削弱经济的畸形现象得以消除的关 In recent years, the sharp increase in energy consumption in China has brought about many problems such as environmental pollution. This is not unrelated to China’s current energy tax system. Therefore, to solve our energy problem, we must reform and perfect the energy tax system. As the American scholar Lester R. Brown put it, ”... the adjustment of the tax system is to eliminate the deformity that weakens the economy