本文认为,2018年1月1日在全国执行的《环境保护税法》,将对我国生态环境产生一系列影响,包括:大气污染将有所降低,固体废弃物的处理将进一步规范,污水处理将逐步产业化,大分贝噪音将得到有效遏制;对经济的影响是:最初可能会在一定程度上降低发展速度,但从长远看,将有利于优化经济结构,维护发展的可持续性。从务实的视角看,生态环境能否得到根本好转将取决于3个方面:(1)法律能否得到严格的执行;(2)污染当量的测量是否科学有效;(3)地方政府决策时能否做到环境保护优于经济增长。 This paper argues that the “Environmental Protection Tax Law” implemented on January 1, 2018 nationwide will have a series of impacts on the ecological environment of our country, including the following: the air pollution will be reduced and the treatment of solid waste will be further regulated; the sewage treatment will be The gradual industrialization and the decadal noise will be effectively checked. The impact on the economy is that it may initially reduce the pace of development to a certain extent, but in the long run, it will be conducive to optimizing the economic structure and safeguarding the sustainability of development. From a pragmatic point of view, whether the ecological environment can be fundamentally improved depends on three aspects: (1) whether the law can be strictly enforced; (2) whether pollution equivalence measures are scientifically valid; (3) when local governments make decisions Whether environmental protection is better than economic growth.