【摘要】 针对目前环境污染和气候变化给人类带来的灾难,通过开征生态环保税的必要性分析,在吸收西方国家生态税实施经验的基础上,根据"谁污染谁买单"的原则提出每个家庭都应成为生态环保税的纳税人,希望国民家庭个人除了倡导节能节水等低碳生活外,都要积极支持国家生态税收的建设,以实际行动成为低碳家庭。并呼吁政府应更新观念、从自身做起,清洁廉政节约资源,用好纳税人的钱,更好地服务于民。更多还原

【Abstract】 With environmental pollution and disasters brought to mankind by climate change taking into consideration,necessity of environmental protection tax and ecological tax are analyzed.It is held that each family should become eco-tax payers which have been a common practice in western countries based on the principle of "polluters pay".Each family and its individuals should support the national ecological tax policy,and do one’s part to become a low carbon family in addition to their energy and water saving endeavors.Besides,government has to update the concept of environmental protection,exercise economy,improve fund use efficiency,and better serve the people.更多还原