改革开放三十多年来,我国创造了一个又一个经济奇迹,但与此同时,生态环境却不断恶化。在这种背景下,很多人开始寻求解决之道,一些学者在美国、德国和瑞士等国家发现了环境税制度,这种制度更有利于环境资源的保护与治理,于是环境税作为一种新的税种映入了人们的眼帘,部分学者对它寄予厚望,但也有很多人怀疑征收环境税的正当性,认为这是在其他税种之外对公民私有财产的进一步掠夺。本文拟通过对征收环境税的正当性进行初步探究,以期对将来我国的环境税立法与稽征有所裨益。 Over the past thirty years of reform and opening up, our country has created economic miracles one after another, but at the same time, the ecological environment has deteriorated continuously. In this context, many people began to seek solutions, some scholars in the United States, Germany and Switzerland and other countries found the environmental tax system, this system is more conducive to environmental protection and management of resources, so the environmental tax as a new Some scholars have placed great hopes on it. However, many people doubt the legitimacy of collecting environmental taxes. They think this is a further looting of private citizens’ property beyond other kinds of taxes. This paper intends to explore the legitimacy of environmental tax levy, with a view to our future tax legislation and environmental tax benefits.