内容摘要：
环境关税体现了关税的环境保护功能。美国、日本以及oecd的大多数成员国已确立了环境保护思想在关税制度中的重要地位，并把环境关税的结构性调整作为21世纪关税制度改革的重要内容。本文在回顾国内外相关研究文献的基础上，详细阐述了环境关税的理论、政策与应用情况，并提出了建立中国环境关税体系需要探索和研究的几个问题。
关键词：关税 环境保护
abstract：in recent years the united states, japan and most oecd countries has brought the role of tariff in environmental protection into full play. in these countries structural adjustment of environmental protection has become one of the most significant contents of tariff reform in the 21stcentury. this paper first reviews the literatures home and abroad by expatiating theories, policies and applications of environmental tariffs. it then points out some issues in need of further research and exploration in china.