Discussion On Environmental Tax System

Along with the increasingly environmental pollution, the measures for protecting environment are widely taken in the world, especially in the western countries, among which levying environmental tax is the effective act proved by the practice. In economic activities, economic men in environment make as far as possible external costs, which were given to society in order to maximize their profits. Because externality will make resources disposal drift off the needs of society, we must internalize those external costs so as to make resources disposal get to Parato Optimum. As one of the major composition of environmental economic policies, the aim of levying environmental tax is internalizing external costs. From the environmental point of view, the main purpose of the environmental tax is to protect the environment, the implementation of the environmental tax can reduce pollution and to offer for the technological innovation amazingly; From the financial point of view, environmental tax can change the current tax system to twist; From the economic point of view, environmental tax can make the rational distribution of resources, and can change the direction of the industrial structure excellently. Force enterprise to control and improve environment, reduce their pollution or lower their costs , It also force them to take the measures to turn to little pollution trades, make industrial structure to help environmental protection direction adjust , improve whole national economy competence; From the social point of view , environmental tax incomes can be used for reducing or remitting the personal income tax by implementing the environmental tax income , make most people benefited, reduce the unemployment.China's present problems of deterioration of natural resources and environmental pollution are grave. If china is to implement the strategy of sustainable development and carry out its environmental protection policies this century, the country must rely on taxes as an effective economic method. However the use of tax policy in china is generally limited presently, and environmental tax's real result depends greatly on its construction and design, At present, there are some restriction factors of implanting the environmental tax system: some implementation exists through our country, related law also imperfect, existence of local protectionism have regional restriction of disparate development, etc.but implement the environmental tax have feasibility , at first, the reduction that these negative factors are progressively ; Secondly, the advantage of the environmental tax system of a lot of implementation exists yet in our country, for instance operation , implementation of the sustainable development strategy and success of the property tax system reform of China of the market economic system ,etc. so our country should fully use the grown international experience for reference to build a tax guidance system for protection ecological environment, highly effective use of resources, and to supply tax favor to the sustainable industries.This text begin with manage pollution measure and relevant comparative research of concept concerning with the environmental tax, have analyse the necessarity of the environmental tax system in china, point out finally that China introduced the environmental tax system has feasibility and analysed the content and framework of the environmental tax system .