我国环境保护税的演变历程

The Evolution of Environmental Protection Tax in China

摘要: 在顺应世界各国生态环境保护的趋势所向以及我国新时代经济高质量发展的迫切需要的背景下，本文将我国环境保护税大致分为“萌芽”和“成长”两个阶段，并以时间为主线，通过梳理两个阶段的具体实施内容，系统地分析我国环境保护税的演变历程，有助于推进环境保护税征收工作，促进生态文明建设。

Abstract: Under the background of conforming to the trend of the world’s ecological environmental protection and China’s urgent need for high-quality economic development in the new era, this paper roughly divides China’s environmental protection tax into two stages: “germination” and “growth”. Taking time as the main line, through combing the specific implementation of the two stages, it systematically analyzes the evolution of China’s environmental protection tax, helping promote the collection of environmental protection tax and the construction of ecological civilization.