Research On Ecological Tax Legal System

In recent years, with sustainable development theory by the international community increasingly widespread recognition, ecological protection by governments attaches great importance. There is growing awareness that economic development and ecological protection of the close relationship between. On the one hand, the ecological problem is becoming more prominent in the development and progress of humanity increasingly obvious constraints. On the other hand, there is more attention to ecological protection and adopted many effective measures to tackle pollution, the improvement of the ecological. In the course of economic growth and social change, economic development and ecological protection of the contradiction appeared almost inevitable. In my view, this not only brings us, but also gives us the opportunity, China urgently needs to establish a system of ecological tax laws, our country's sustainable development strategy to conserve resources and ecological protection in an important position to make economic development and resources, the ecological environment coordinated to achieve a virtuous circle.This article analyzed the legal system of ecological tax in OECD countries, and draw on the establishment of ecological taxes on our legal system and the need for feasibility studies, using scientific methods and dialectical view expounded in our legal system to establish the concept of eco-taxes. The full text is divided into four parts:Partâ… : Overview of the ecological tax. First, starting from the meaning of the ecological tax, ecological tax environment is taken care of the various tax adjustment measures, including pollution, environmental behaviors and products taken measures to increase the tax burden and to encourage taxpayers to combat pollution, the protection of the environment taken by the tax concessions. Second, the article analyzed functions of ecological tax. Ecological tax has four functions: stimulating functions, financing functions and the promotion of healthy economic development functions. Focuses on promoting healthy economic development of a functional analysis, it can curb...