Study On The Construction Of Environmental Tax Legislation In China

In recent years, environmental taxes in environment field is hot issues, but until now our country is still not levy special environmental protection tax, just in some other taxes related to the provisions of the environmental factors in scattered. So building the independent environmental taxes system is imperative. This paper first chapter explores from the start of the concept of environmental taxes, and then environmental taxes on the characteristics, the theoretical basis of environmental taxes,environmental taxes and other means of comparison of environmental protection in all aspects of the research;The second chapter basically concerns about related to the environmental protection system present situation and insufficient,in the hope that collecting the environmental taxes to make up real life to emerge from these disadvantages; The third chapter basically introduces the OECD, the United States, the Netherlands this three representative foreign environmental taxes system, and analyzes the characteristics of the foreign tax system and its existing environment for the enlightenment of the introduction of environmental taxes;The fourth chapter,the author choses from the tax model, the general framework of environmental taxes reform and implement strategies for collecting the environmental taxes, starting forward some ideas, and puts forward to the specific design environmental taxes levy thoughts and the relevant measures, in order to derive of our country environmental taxes levy deepening the research, but also hope the weak link in the present study to a breakthrough.