中文摘要：

文章选取国际贸易的视角,运用跨学科的知识和方法,简要分析了我国与环境相关的税费政策的现状,指出我国现行环境税费制度给国际贸易带来的问题,并从建立绿色税收制度、完善排污收费制度和实施绿色关税制度三个方面提出了促进我国国际贸易均衡的环境成本内部化的若干对策。

英文摘要：

This paper analyzes briefly the current situation of environment-related tax policy from the perspective of international trade by using interdisciplinary knowledge and method, points out the problems that China＇s current environmental taxes system bring to international trade. Then it puts forward some countermeasures to promote the balanced internalization of environmental cost of international trade from the following three aspects： establish green tax system, improve pollution charge system and implement green tariff system.