The Comparision Of The Environmental Tax System Of OECD Countries

The industrialization has brought economic development .It also has brought a series of serious negative influence to environment, Such as acid rain phenomenon, airpollution, greenhouse effects, ozone layer are exhausted ......and so on, so variouscountries have taken certain environmental protective measure and have looked for a satisfactory equilibrium in economic development and environmental protection. Since entering the 1990s, a kind of new trend has appeared in the environmental protection policy of OECD countries. The government reduces the application of intervening directly, instead of various kinds of intervening indirectly gradually, among them the environmental protection tax is playing a more and more important role especially. Analysing the experience and the lesson on the environmental tax system reform of OECD countries benefits the implement of the sustainable development strategy for the countries all over the world conscientiously.The paper includes four parts. The paper has probed into the basic theoretical foundation of implementing the environmental tax system mainly in the first part. In the second part, at first, the paper has introduced the overview of the development on the environmental tax system of OECD countries, including the application and the development trend of OECD countries in the indirect tax of environmental protection , the application in the direct tax of the environmental protection. Then the paper has introduced the pioneer of the environmental tax system especially - five countries in North Europe, the composition of environmental tax system and the effect of the environmental tax have been carried on comparative analysis. In the third part, the paper has talked about some enlightenment after studying the environmental tax system OECD countries, including the basic principle that the environmental tax should follow, the choices of the government, the question of implement .In the fourth part, the paper probes into how to implement the environmental tax system in our country.