在“污染者付费”原则与“外部性内在化”理论的指引下,OECD国家普遍推行了环境税。中国目前的环境治理更多是采用征收排污费的方式,但现行征收的排污费及超标罚款对排污企业很难构成较大影响,为促进社会节能减排,推进生态文明建设,中国政府多次提出要运用税收手段来实现环境政策目标,尽可能选择污染严重、征管技术成熟的税目征收环境税,并根据社会经济发展择机扩大征收范围。本文从环境税政策目标及其经济效应分析入手,对我国未来环境税改革提出相关政策建议。 Under the guidance of the “polluter pays” principle and the “internalization of externality” theory, the OECD countries have generally implemented environmental taxes. At present, China’s environmental management uses more fees for collecting sewage charges. However, it is very difficult for the sewage disposal companies to exert a large influence on sewage charges and excessive fines collected. In order to promote social energy conservation and emission reduction and promote ecological civilization construction, the Chinese government repeatedly Proposed to use tax means to achieve the goal of environmental policy, as far as possible to select the polluting pollution tax collection technology tax levied on mature technologies, and expand the scope of collection according to social and economic development. This article starts with the analysis of environmental tax policy objectives and its economic effects, and puts forward relevant policy suggestions on the future environmental tax reform in China.