环境税费制度作为保护环境、实现经济社会可持续发展的重要政策手段之一,是目前国际上通用的政策工具,也是我国进一步完善税收制度的重要方面。环境税的慨念范畴环境保护税(以下简称环境税)有广义、狭义之分。广义环境税是指为实现特定的环境保护目标、筹集环境保护资金而征收的具有调节与环境污染、资源利用行为相关的各个税种及相关税收特别措施的总称。狭义环境税则是指以环境保护为目的,针对污染和生态破坏等行为课征的特别或独立税种,其范围相对较窄,是直接针对各种不利于生态环境的行为进 As one of the important policy instruments for environmental protection and sustainable economic and social development, the environmental tax system is a common international policy tool and an important aspect of our country’s further improvement of the tax system. The scope of the concept of environmental tax Environmental protection tax (hereinafter referred to as environmental tax) has a broad sense, narrow sense. Generalized environmental tax refers to the specific objectives of environmental protection, environmental protection funds raised by the regulation with the environmental pollution, resource use behavior related to all taxes and related special tax measures in general. Narrow sense of the environmental tax refers to the purpose of environmental protection for pollution and ecological damage and other acts of tax levied special or independent tax, the scope of the relatively narrow, is directly targeted at a variety of adverse ecological behavior