开征环境税要做好三门基本功课

Three Basic Homework are Required for Introducing Environmental Taxes

国家应组织有关财税部门建立"政府职能部门+专家学者+公众代表"为主体的立法模式,共同参与,以保证环境税的公平与正义。

The state shall organize relevant tax authorities to establish a government department on behalf of the public.This legislative model should ensure the environmental tax fairness and justice.