为了解决日益严重的环境污染问题，通过环境税这个税收杠杆调节企业行为，节约资源、保护生态环境，已经成为世界许多国家保护环境的重要手段。企业是环境税的主要承担者，环境税的开征能使企业外部环境成本内部化，促进环境成本控制，制约和遏制生态环境污染，促进企业的可持续发展。% In order to solve the increasingly serious environmental pollution problems, to regulate corporate behavior through the en-vironmental tax-tax lever, to save resources, to protect the ecological environment has become an important means of protecting the envi-ronment in many countries of the world. Enterprise is the main undertaker of the environmental tax, environmental tax levy can make the external environmental costs of enterprises, and promote environmental cost control, restraint and containment environmental pollution, and promote the sustainable development of enterprises.
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