为抑制生态环境恶化,实现可持续发展,我国先后采取了一系列与环境保护有关的税费政策。这些政策在加强与保护环境方面发挥了一定的积极作用,但也存在一些问题。当前,建立并完善我国生态税收制度已成为当务之急。生态税模式的初步构想是:扩大资源税课税范围,完善计税依据和方法; In order to curb the deterioration of the ecological environment and achieve sustainable development, China has successively adopted a series of tax and fee policies related to environmental protection. These policies have played a certain positive role in strengthening and protecting the environment, but there are also some problems. At present, establishing and perfecting our country’s ecological taxation system has become a top priority. The tentative idea of ​​the model of ecological tax is: to expand the scope of taxation of resource tax, improve tax base and methods;