【摘要】 生态税具有环境法和税法双重属性。现行以税法为主导的规范安排难以回应法典化背景下厘清环境法与税法关系的现实需求。本质上，环境法为税法确定规制目标，税法为环境法提供规制工具。相较税法，环境法在解决环境问题上更具体系性，生态税相关制度设计需要以环境法的相关理念规则为准绳。体系分工上，税法应注重发挥其专业性，环境法则应在税制设计、功能定位，以及贯彻污染者负担原则等方面超越税法局限性。借助法典编纂契机，生态环境法典应当明确生态税的具体适用，并勾勒生态税的宏观框架，以此促进环境法与税法的关系协调。更多还原

【Abstract】 The ecological tax embodies the dual nature of environmental law and tax law. The existing tax-law-dominated regulatory framework struggles to address the practical need to clarify the relationship between environmental law and tax law within the context of codification. Essentially, environmental law sets the regulatory goals for tax law, while tax law provides regulatory tools for environmental law. Compared to tax law, environmental law demonstrates greater systematic coherence in addressing environmental issues, and the design of ecological tax systems should be guided by the principles and rules of environmental law. In terms of systematic division of labor, tax law should focus on leveraging its technical expertise, while environmental law should transcend the limitations of tax law in areas such as tax system design, functional positioning, and the implementation of the polluter-pays principle. Taking advantage of the opportunity presented by codification, the Environmental Code should clearly define the specific application of eco-tax and outline its macro framework to promote the coordination between environmental law and tax law.更多还原