一、我国现行环境税费制度存在的问题我国现行的环境税费制度在制度设计上并不都是以促进环境保护为目标,导致政策效果不明显,影响了其环境保护功能,难以对能源生产、消费以至大气污染控制等产生应有的影响。 First, the existing problems in China’s environmental tax system In China’s current system of environmental taxes and fees are not all in the system design to promote environmental protection as the goal, leading to the policy effect is not obvious, affecting its environmental protection functions, it is difficult to energy production , Consumption and even air pollution control should have their due influence.