一、明确环境税的目标。目标制定要结合我国经济发展的实际情况,我国是发展中国家,一方面老企业的污染治理任务比较繁重,另一方面迅速发展的经济加剧了环境的污染,因此协调经济发展与环境的关系仍是核心问题,在此基础上,要明确以下目标作为环境税改革活动的目标之所在:(1)控制 First, a clear environmental tax goals. To formulate targets To combine the actual situation of economic development in our country, China is a developing country. On the one hand, the tasks of pollution control in old enterprises are rather heavy. On the other hand, the rapidly developing economy aggravates the pollution of the environment. Therefore, the relationship between economic development and the environment is still coordinated Is the core issue. On this basis, it is necessary to clarify the following objectives as the objective of environmental tax reform activities: (1) Control