本文以环境税为分析对象,利用传统经济学理论和“均衡汇率理论新框架”的研究基础,分短、中、长三个时间跨度考察征收环境税的影响,以及通过何种机制对一国经济发展和外汇市场产生作用,并且提出了在每一阶段应该配套的其他政策手段。文章在每一部分还结合我国经济发展的基本特征,对我国征收环境税将可能产生的影响进行了论述,认为当前在我国实行这一政策将面临较大的风险。 In this paper, the environmental tax as the analysis object, the use of traditional economics theory and “new framework of equilibrium exchange rate theory, ” the research foundation, divided into short, middle and long time span to examine the impact of levying environmental taxes, and through what mechanism The economic development of a country and the foreign exchange market have a role to play and propose other policy instruments that should be matched at each stage. In each part, the article also discusses the possible impact of China’s environmental taxes on the basis of the basic features of China’s economic development, and believes that the current implementation of this policy in our country will face greater risks.