日前,国家税务总局、财政部、环境保护部起草的《环境保护税法(征求意见稿)》向社会公布,引起了国内外的强烈反应。这对完善我国现代税收制度有重要作用,而且对我国迈向低碳发展、循环发展、绿色发展的新型工业化道路,实现我国资源环境和经济协调与可持续发展以及改善民生与和谐发展都有着重要的意义和影响。自上世纪40年代,世界发达国家开始利用税收的杠杆作用调节经济对环境的影响,支持社会的可持 Recently, the “Environmental Protection Tax Law (Draft for Comment)” drafted by the State Administration of Taxation, the Ministry of Finance and the MEP released to the public aroused a strong reaction at home and abroad. This will play an important role in perfecting the modern tax system in our country and will be of great importance to our country’s road to a new type of industrialization featuring low-carbon development, recycling development and green development, and to achieving the coordinated, sustainable development of our resources and the environment as well as improving people’s livelihood and harmonious development. Meaning and impact. Since the 1940s, the developed countries in the world have begun to use the leverage of taxation to regulate the economic impact on the environment and support the social support