The Research On The Law System Of The Environmental Tax

As for the law institutional research in environmental tax law, abroad, the developed nation the research particularly more mature. They had already applied in practice very long hours, and become the perfect and related lawmaking system. For example the EU is as early as 70,80's apply the revenue from tax means to resolve the environment problem. But the environment tax law system of our country returns weaker, say strictly, China and pure law in nonentity the environment on the meaning tax law, just included in the revenue from tax in our country the some grow( resources tax law) with environment tax law of relevant resources, such as mineral resources tax law, forest resources tax law etc.. Therefore sets up the perfect environment revenue from tax law system to not only have its necessity, but also have the possibility in the our country.This text draw lessons from west mainly prospering nation with region of institutional foundation in law in revenue from tax in environmental protection , and emphasizing to put forward to set up our country the environment tax law conceives institutionally, main analysis with inquiry into our country establish the environment tax law of basic principle. The composing main factor that environment tax law relation, the related problem in etc. in system in management between main factor and environment revenue from tax of taxation, hope to our country the environment revenue from tax establish institutionally and can have the contribution.