The Perfection Of The Environmental Taxation System In China

The dissertation studies on the improvement of environmental taxation system in China. The present world faces many environmental problems, people spare no efforts to solve them ,while the environmental taxation system is one of the most effective means. The thesis introduces the basic principles of the environmental taxation system , refers to the theoretical basis of foreign countries and draws lessons from the foreign countries, The author will perfect our country current environmental taxation system.The auther holds the idea that environmental tax established on the theories of the sustainable development is a kind of broad senses, can be expressed in this way:In order to realize its public function(including the protection of environment andresources, pollution governing etc. ) A Nation relys on its political power to gain its financial incom compulsorily according to the law , and uses it not only for the internality of the environment costs, but also for the payment of environmental losses or its acceptors. Meanwhile uses it to encourage or limit some certain behaviour, so as to change the behaviors of the taxpayer.The author combines the law theories and sustainable development theories to the traditional taxation theories,and makes them the theoretical basis for environment tax.And illustrates that China has owned the theoretical basis in law to formulate environment taxation system.On reference form foreign countries, the author wants to improve the current taxation systems relevant to environment,in the aspect of environmental protection.He also suggests the new environment taxation be levied.