当前,我国环境保护法律制度尚存在不完善的地方,尤其是大气法。比如空气质量标准未有明确的评估和更新机制,企业排污许可证制度沦为了简单的“发证,换证”制度,以及违法成本低、守法成本高等问题。其中较为突出的问题便是环境税立法的混乱问题。环境保护部为了贯彻落实国务院《大气污染防治行动计划》,大力推进重点行业污染物排放标准制定工作。氮氧化物作为其中重要一类污染物更是使污染问题愈加严重。因此,除了要求环保部门做出一些有效行政措施外,法律制度也有必要及时跟进。环境税立法作为一项经济行政手段,可以在政府部门之外发挥独有的作用。本文即是对开征氮氧化物税的意义与可行性进行探讨。 At present, there are still imperfections in the legal system of environmental protection in our country, especially the law of the atmosphere. For example, the air quality standards have not been clearly assessed and updated. The system for permitting enterprises’ sewage has been reduced to a simple “certification and replacement” system with low illegal costs and high compliance costs. One of the more prominent issues is the chaos of environmental tax legislation. In order to implement the State Council’s Action Plan for Prevention and Control of Atmospheric Pollution, the MEP has vigorously promoted the formulation of emission standards for pollutants in key industries. As one of the most important pollutants, nitrogen oxides make pollution more serious. Therefore, in addition to requiring the environmental protection department to make some effective administrative measures, the legal system also needs to be promptly followed up. Environmental tax legislation as an economic and administrative means can play a unique role outside the government department. This article is to explore the significance and feasibility of introducing nitrogen oxides tax.