我国应加快开征环境保护税

Reflection on Levying Tax of Environment Protection in China

利用税收手段来治理和保护环境为我国的环境保护提供了一种新的思路。当前我国环境污染问题已相当严重，迫切需要加以治理和改善，而环境保护税是一种高效的、规范化的良税。因此，庄遵循一定原则，加快开征环境保护税。

Abstract It is a new thought to use tax to harness and protect environment. Because the tax of environment protection is an efficient and normalized tax. At present, the environment pollution in our country is very serious and it needs to be harnssed and perfected. Therefore, levying tax of environment protection must be accelerated in the light of certain principles.