Study On Some Issues Of Environmental Tax In China For Sustainable Development

Since the 19th century, with the unceasing enhancement of the ability to change the nature and to conquer the nature, the human society enters fast development time. However, the economic development was at the cost of the environment. The environment problems become more and more serious. In order to solve these problems, people explored sustainable development strategy. With the leverage of tax, people attempted to solve some environmental problems for sustainable development.As the largest developing nation, our country's environmental foundation and economic basis are relatively weak. While the extensive economic development has not been fundamentally changed, the environment deteriorates. There has been some theoretical development and practical trial to protect the environment in China.However, there is a lack of systematic elaboration of the effect of environmental tax on the environment and the results were not significant.Based on the reality of the environmental problems and the practices of environmental tax for sustainable development, this thesis makes a conclusion that the fundamental of environmental problem is the competition of dual utility of the environment, which is showed as externalities and public goods. Unified with environmental proposition of sustainable development theory, this thesis systematically discusses the theory of environmental tax, and the action mechanism of environmental tax on the environmental problems,the utility of environmental tax and equality, efficiency, and stability. Comparisons were made with other environmental policies. It was found that environmental tax is a relatively effective method in solving some environmental problems for sustainable development. With reference to more advanced international practices of environmental tax and the present situation of our country's environmental tax, this paper made policy suggestions that may improve environmental tax for the sustainable development in our country.However, environmental problems are very complex. Not only environmental tax, but also the coordination of environmental policies and entire society's joint effort should be the solutions to environmental problems.