On The Coordination Between Trade And Environment: Optimizing Research On Environmental Taxation

With the development of economic globalization, the economic relationships, dependence and the mutual complementation among countries are becoming strengthening. The economic way of over-exhausting natural resource pays more pressure on the global environment during strengthening economic actives and advancing the trade development. The trend of environmental globalization and the relativity of trade and environment are becoming more noticeable. In doing so, the use of economic means has made great progress since 1970s. And what is most notable is, taxation has become an important part of environment policies.On the basis of the former researches in both domestic and abroad, I will employ the economic theories to further discuss: under the present open economic conditions, how we shall do to harmonize the conflict between trade and environment through the environmental taxation to realize the sustainable development. Environmental taxation refers to a series of taxes and economic measures levied or taken by a country (countries) in order to protect environment, to realize certain eco-goals, and works in others taxation policies to improve environment and realize sustainable development. Environmental taxation not only embodies the aim of environmental protection, but also harmonizes the conflict between trade and environment. Above all, environmental taxation should obey the requirement of economy development. Impractical high-norm taxation will hamper the development of economy and will lower the level of environmental protection finally. Next, it should restrict and pilot the process of economy growing by restraining that kind of behavior which immolates long-term standing development to pursue short-lived jack-up. Moreover, it should assort with the total direction and evolving course of taxation reform.The thinking route of this paper is: theoretic analysis (including the origin of the theory of environment taxation and the basis of the theory, the analysis from the aspects of the environment economics, and the necessity of the founding ofenvironmental taxation)-practice review (including the survey and experienceother countries' eco-taxation, and the actuality and problems of environmental taxation in China)- the link of theory and practice (probing into the measures and steps of bettering and perfecting our ecological taxation to sure the development of our country's environmental taxation, to promote the interactive relationship between environmental protection and trade development.This paper is divided into five parts:Chapter I begins with the relationship and conflict between trade and environment, connecting with the analysis of the actuality of environment in China to discuss the necessity and feasibility of harmonizing the conflict between trade and environment as a effective measure-environmental taxationChapter II is the main theoretical part which contains: 1 .discussions on some basic contents and its development; 2. the origin of the theory of environment taxation: Pigouvian tax; 3. the theory basis of environmental taxation: the externality theory; Coase Theorem applies to environmental taxtation.ChapterIII introduces briefly the experience of eco-taxation in other countries, emphasizing on OECD, Holland, Sweden and some other countries. Then I assay the useful meaning of these countries' successful experience to our country.ChapterIV summarizes the present condition and problems of Chinese environmental taxation, including: 1.several taxes and tax measures connecting with environment protection in the present tax system; 2.the analysis of the actual problems.Chapter V probes into the measures of reforming and improving our environmental taxation as a conclusion of this paper.