内容摘要：

我国经济在保持稳定快速增长的同时，节能降耗与生态保护的迫切性日渐突显，转变高耗能、高污染的经济增长模式是宏观调控的当务之急，也将成为今后税收制度改革的重要方向。本文总结并分析了西方发达国家在推动环保和节能方面的税制改革的基本情况和典型经验，从符合生态文明的要求出发，提出了建设符合生态文明要求的若干税收政策建议。

关键词：生态文明　节能　环保

abstract:coupled with the steady and rapid economic growth in china, it becomes daily urgent to save energy and protect environment. as a result, transformation of the ways to achieve economic growth has become one of the most important tasks of macro control and regulation and the orientation of future tax reforms. this paper summarizes international practice and successful experiences of tax reforms aiming at environmental protection and energy saving, and puts forward some suggestions on establishing a tax system favoring the improvement of ecological civilization in china.

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