Thirdly, the environment tax categories of taxes multiplicity, the tax rate flexibility, the cancellation or the revision of the distortion subsidy and the tax revenue provision, give the environmental protection industry tax revenue preferential benefit.

• 第三,环境税的税种的多样性、率的灵活性、消或修正现形扭曲的补贴和税收条款,给予环保产业税收优惠。