摘要:
本文对车环境税的现实需求和其征收的理论基础做了详细的分析，说明汽车环境税对可持续发展的必要性。然后结合国外实施的成功经验和我国的实际情况提出了我国实施汽车环境税可能存在的问题。
Abstract: This paper made a detailed analysis from the practical needs of environmental taxes and the collection of theoretical basis, explain car environment tax of sustainable development of necessity. Then based on the implementation of the foreign successful experience and the actual conditions of our country puts forward the implementation in our country environment tax car possible problems.