一、环境税收的内容及其意义（一）环境税收的基本内容随着可持续发展理论得到国际社会日益广泛的认同，环境保护问题备受各国政府的重视。税收作为政府用以调节社会经济生活的一种重要工具和手段，在保护环境方面发挥着越来越重要的作用。一些经济发达国家由于在经济发展... I. Contents and Significance of Environmental Taxation (I) The Basic Content of Environmental Taxation With the sustainable development theory being increasingly recognized by the international community, the issue of environmental protection has drawn the attention of governments of all countries. As an important tool and means used by the government to regulate social and economic life, taxation plays an increasingly important role in environmental protection. Some economically developed countries due to economic development ...