改革开放以来,我国经济高速增长,但环境污染、生态失衡和资源衰竭等问题越来越严峻,如何有效缓解生态环境压力是我国当前面临的一个重要课题。20世纪70年代开始,一些发达国家对环境污染行为开始征收环境税,旨在通过税收的制约作用达到缓解生态环境压力的目的,并取得了较为显著的效果。目前,我国主要依靠排污收费制度对破坏环境的违法行为进行规制,但效果不甚理想。本文通过借鉴国际社会在环境税收体系建设上的先进经验,提出构建我国环境税收制度的建议。 Since the reform and opening up, China’s economy has been growing at a rapid rate, but the issues of environmental pollution, ecological imbalance and resource depletion have become more and more serious. How to effectively alleviate the pressure on the ecological environment is an important issue currently facing our country. Since the 1970s, some developed countries began to impose environmental taxes on environmental pollution so as to achieve the purpose of alleviating the pressure of ecological environment through the restriction of tax revenue and achieved remarkable results. At present, China mainly relies on the sewage charging system to regulate illegal activities that destroy the environment, but the effect is not satisfactory. In this paper, we draw lessons from the advanced experience of the international community in the construction of environmental taxation system and put forward suggestions on how to build our country’s environmental taxation system.