| With the environmental problem growing all of the world, many countries have taken a variety of measures to protect the environment. From the implementation of some developed countries, environmental taxes have proved to be an effective measure, it perform its active role in four aspects. From the environmental side, the main purpose of environmental taxes is to promote technological innovation and reduce pollution; from the revenue side, the implementation of environmental taxes can reduce tax distortions and help to adjust the current tax system; from the macroeconomic perspective, the implementation of environmental taxes can promote more effective resource allocation, more optimized industrial structure and improve the level of the national economy; from the social aspect, implementation of environmental taxes can be used to income public position on the establishment of environmental protection.The key of the sustainable development is to understand it is the basic condition of economic and social sustainable development to utility natural resources sustainability and appropriate relationship between the natural environment and the development of economy.This paper attempts to use the theoretical analysis, empirical analysis, comparative analysis, while exploring the inherent relationship between strategies for sustainable development and the legal system of environmental taxation , based on a full analysis of the two ,discussing the defects and shortcomings on the legal system of China's environmental tax promoting sustainable development ; the other hand, comparing with domestic and foreign environmental tax law system, and finally , build and improve environmental tax legal system by sustainable development theory ,including: reform of the current resource tax; the introduction of environmental taxes; improve preferential tax policies; promoting comprehensive and sustainable development of China's economy, society and ecology .
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