A Study Of Environmental Tax Regulations

The preliminary results indicate that environmental tax regulations can both promote economic efficiency and realize the environmental aim.Environmental tax regulations are not studied thoroughly and practiced in a wide scope in China. Based on such a fact, this article tries to put forward a program of constructing a system of Chinese environmental tax regulations after summarizing and analyzing the overseas and domestic experience of carrying out environmental tax regulations.Following a brief review on the emerging and developing course of environmental tax regulations, the first chapter expounds their essential concept and features. Then it probes into their superiorities and limitations.The second chapter focuses on the overall and thorough study of overseas environmental tax regulations, which is based on expounding the characteristic of environmental tax regulations if America, Holland and Sweden.The third chapter comments on the status quoes and defects of environmental tax regulations in China. The present environmental tax regulations in China cannot meet the needs of improving Chinese environmental quality. In the end, how to perfect a system of environmental tax regulations　in China is discussed in fourth chapter. This chapter works out the frame of perfecting Chinese environmental tax regulations from two respects of fundamental principles and essential measures.