环境保护税,顾名思义,即国家为加强环境保护而开征的税种。环境保护问题是当今世界所面临的共同难题,利用税收政策来加强环境保护则是本世纪七十年代以来,在西方工业化国家中所采取的一种新的举措。由于发达国家都先后尝到了“先污染,后治理”的恶果,七十年代初,一直为环境污染问题所困挠的西方工业化国家除制定减轻污染的有关法律、行政措施以外,在税收政策上也对保护环境进行了有益的尝试。经过 Environmental protection tax, as its name implies, is the type of taxes levied by the state for strengthening environmental protection. The issue of environmental protection is a common problem confronting the world today. The use of tax policies to strengthen environmental protection is a new measure adopted by the industrialized countries in the West since the 1970s. As the developed countries have successively tasted the evil of “pollution first and treatment later”, in the early 1970s, the western industrialized countries, which have been struggling with environmental pollution problems except the relevant laws and administrative measures to reduce pollution, It is also a useful attempt to protect the environment. after