| The environment is a kind of resources; Environment protection is a very comprehensive issue. Involved with the contaminative prevention and cure, it is relevant with human mode of production, life style, manage system, policy law. How to settle the relation between current environment problem and economy development, make the world continually, resolving the problem that mankind face to, becoming the problem of the widespread concerned in world. Our country is a developing country, since the reformation, economy developed, but produced serious pollution in environment .Our country have no the good formation to control the system effectively. Along with green tax revenue theories emergence in our country, how to establish the green tax revenue law system, to protect the environment of the our country, have become an important subject. This article analyzes the background, green tax revenue function, all countries lawmaking, and our country present condition to inquiry into the green tax revenue to settle the problem.With the globalization of economics, environmental protection becomes more and more important. How to make population, resources, and environment, economy goes in harmony is a crucial problem that has to be dealt with in a proper way. Enter the 90's, continued development become a widely use mode, green tax revenue theories construct. Under that background, tax revenue were used in the environment and protection of the ecosystem, becoming a policy tool of the continued development. Since the opening of our country, the economy developed, but also producing the environment problem. Our country takes many methods. Tax revenue is a tool of macroeconomic control. But our country hasn't develop the system adjusts to control the macroeconomic control system. Therefore, study the green tax revenue law problem; establish the green tax revenue law system of our country is an important path.Levying environment tax is an efficient way of protecting environment. It is divided into several types: Lining up dirty tax, product tax or raw material tax, encourages tax revenue .The second part comparing the green tax revenue with other method. Find that the green tax revenue is the best and economic means of the environmental protection. The protection means are collects the dirty fee, public finance subsidy system and pollute power trades system, these means all contain its abuse. The green tax revenue have more positive and valid functions, it can fair, benefit to the equal competition; its can increase the business enterprise environmental protection consciousness and the competition ability on the market; the green tax revenue is accepted by the business. Construct this system and use it into practice, not only reflected people value at environmental protection, but also put environmental depletion into the economic category, benefit to the solution of the environment problem.For the sake of understanding green tax revenue theories and function deeper, at the third part introduces the green tax revenue policy of prosper nation, analyzing its lawmaking method, trying to make it useful to our country.Many western nations practice green tax revenue policy includes: Collect the environment tax to the waste gas, discards; Changing encourage direction, tax the pollute behavior collects; Collect tax with the pollutant .in a word, these nations try three kinds of methods reforms the green tax revenue: cancels and adjusts the not reasonable subsidy and tax revenue, reorganize tax construction, and tax some other green tax revenue. All show the best result. Among them the environment method of the United States is the most successful lawmaking, it used the environment income tax exclusively, its characteristic is use the market to encourage the business enterprise sets up the environmental protection consciousness. After the United States, many western nations also starts to draft the economic means in economic lawmaking, EU nation usually adopt economic means includes the environmental protectio...
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