Along with the increasingly environmental pollution, the measures for protecting environment are widely taken in the world, especially in the western countries, among which levying environmental tax is the effective act proved by the practice.

• 随着环境问题的日益严重,世界各国,尤其是西方一些发达国家,纷纷采取措施来保护环境,在诸多的保护措施中,征收环境税已被证明是一种行之有效的新举措。